# The Social Security (Contributions) Regulations 2001, Paragraph 6: Travelling expenses of workers on offshore gas and oil rigs


A payment of, or a contribution towards, expenses where that payment or contribution is disregarded for the purposes of calculating the emoluments general earnings under section 305 of ITEPA 2003 (offshore oil and gas workers: mainland transfers).

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VIII/paragraph/6 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.