# The Social Security (Contributions) Regulations 2001, Paragraph 4B: Travel costs and expenses where duties performed abroad: earner’s travel


(1) So much of an employed earner’s earnings as equals the amount in sub-paragraph (2).
(2) The amount in this sub-paragraph is—
(a) the included amount within the meaning of section 370 of ITEPA 2003 (travel costs and expenses where duties performed abroad: employee’s travel); or
(b) the amount which would be the included amount within the meaning of that section if the earner were resident and ordinarily resident in the United Kingdom.
This paragraph is subject to paragraph 1A.

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