# The Social Security (Contributions) Regulations 2001, Paragraph 4A: Travel between employments where duties performed abroad


A payment of, or a contribution towards, the expenses of the earner’s employment to the extent that those expenses—
(a) are deductible for income tax purposes in accordance with section 342 of ITEPA 2003 (travel between employments where duties performed abroad), or
(b) would be so deductible if—
(i) Conditions E and F were omitted from that section; and
(ii) the earnings of the employment were subject to income tax as employment income under that Act.
This paragraph is subject to paragraph 1A.

---
Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VIII/paragraph/4A (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-4A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.