{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-5",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-5.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/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Travel costs and expenses of non-resident or qualifying new resident employee or the employee’s spouse, civil partner or child where duties performed in the United Kingdom",
  "text": "So much of an employed earner’s earnings as equals the aggregate amount of the deductions—\n(a) permitted for income tax purposes under sections 373 and 374 of ITEPA 2003 (travel costs and expenses of a non-resident or qualifying new resident employee or the employee’s spouse, civil partner or child where duties are performed in the United Kingdom ); 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. 5(a) substituted (20.3.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 3(b) (with Sch. 8 Pt. 3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 3 Pt. VIII para. 5(a) inserted (5.12.2005) by The Social Security (Contributions) (Amendment No. 6) Regulations 2005 (S.I. 2005/3130), regs. 1, 5(4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 3 Pt. VIII para. 5 inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(5)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 3 Pt. VIII para. 5 heading substituted (5.12.2005) by The Social Security (Contributions) (Amendment No. 6) Regulations 2005 (S.I. 2005/3130), regs. 1, 5(3)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 3 Pt. VIII para. 5 heading substituted (20.3.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 38(3), Sch. 8 para. 3(a) (with Sch. 8 Pt. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VIII/paragraph/5",
    "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."
}