Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Travel costs and expenses where duties performed abroad
1617.The next three sections provide for deductions to be allowed from earnings for travel costs and expenses where the employee is resident and ordinarily resident in the United Kingdom but the duties of the employment are performed abroad. These sections derive from provisions in section 194 of ICTA.