The Social Security (Contributions) Amendment (No. 4) Regulations 1993
These Regulations further amend the Social Security (Contributions) Regulations 1979 in the following respects:they provide that certain payments made to an employee in respect of travel or accommodation where there has been disruption to public transport caused by strikes or other industrial action are to be disregarded as earnings and that certain payments in respect of travel home by means of hired private transport where an employee occasionally works later than 9p.m. are to be similarly disregarded; andthey provide that certain payments in respect of foreign travel and related expenses, which for the purpose of Schedule E tax are not treated as emoluments of the employment, are to be similarly disregarded as earnings. These payments may arise where an employee goes to work outside the United Kingdom and are in respect of travel or the cost of accommodation at the foreign place of work and where an employee is working abroad for not less than 60 consecutive days, payments in respect of travel costs for his spouse or any children under 18 are also disregarded as earnings in respect of two outward and return journeys made by the same person in a tax year.