{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-4A",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-4A.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "schedule/3/part/VIII/paragraph/4A",
  "kind": "paragraph",
  "number": "4A",
  "heading": "Travel between employments where duties performed abroad",
  "text": "A payment of, or a contribution towards, the expenses of the earner’s employment to the extent that those expenses—\n(a) are deductible for income tax purposes in accordance with section 342 of ITEPA 2003 (travel between employments where duties performed abroad), or\n(b) would be so deductible if—\n(i) Conditions E and F were omitted from that section; and\n(ii) the earnings of the employment were subject to income tax as employment income under that Act.\nThis paragraph is subject to paragraph 1A.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 paras. 4-5 substituted for Sch. 3 paras. 4, 5(6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(c)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 3 Pt. VIII para. 4A inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VIII/paragraph/4A",
    "retrieved_at": "2026-10-29T07:54:35.441483+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}