xmlns:atom="http://www.w3.org/2005/Atom"
2. Any payment in respect of any expenses incurred, or to be incurred, by a relevant person who is –
(a)engaged by a charitable or voluntary organisation, or
(b)a volunteer,
if he otherwise derives no remuneration or profit from the employment and is not to be treated as possessing any earnings under regulation 32(4) (notional income).