3. For the purposes of section 289A(2A)(a) of ITEPA 2003, an amount is calculated and paid or reimbursed in accordance with these regulations if it is paid or reimbursed to an employee in respect of expenses in the course of qualifying travel outside the United Kingdom and does not exceed the relevant rate or rates for such expenses published from time to time by the Commissioners for Her Majesty’s Revenue and Customs.]
Textual Amendments
F1Reg. 3 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Approved Expenses) (Amendment) Regulations 2019 (S.I. 2019/358), regs. 1(1), 2(2)