{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-4D",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-4D.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/4D",
  "kind": "paragraph",
  "number": "4D",
  "heading": "Foreign accommodation and subsistence costs and expenses (overseas employments)",
  "text": "So much of an employed earner’s earnings as equals the amount of the deduction—\n(a) permitted for income tax purposes under section 376 of ITEPA 2003 (foreign accommodation and subsistence costs and expenses (overseas employments)); or\n(b) which would be so permitted if the earnings of the employment were subject to tax as employment income under ITEPA 2003.\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. 4D 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/4D",
    "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."
}