Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Travel costs and expenses of non-domiciled employees where duties performed in UK
1628.The next three sections provide for deductions to be allowed from earnings for travel costs and expenses where the employee is not domiciled in the United Kingdom, but the duties are performed there. These sections derive from provisions in section 195 of ICTA.