# The Social Security (Contributions) Regulations 2001, Paragraph 5: 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


So much of an employed earner’s earnings as equals the aggregate amount of the deductions—
(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
(b) which would be so permitted if the earnings of the employment were subject to tax as employment income under ITEPA 2003.
This paragraph is subject to paragraph 1A.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VIII/paragraph/5 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.