2.—(1) The rates of subsistence allowance not involving an absence overnight from the usual place of residence shall be determined by the council in respect of the time specified in sub-paragraph (3).
(2) Where breakfast, lunch, tea or evening meal is taken on a train the reasonable cost of the meal (including value added tax) may be reimbursed in full, in respect of the time specified in sub-paragraph (3).
(3) The meals allowances and the time away from home specified for the purposes of sub-paragraph (1) are—
(a)breakfast allowance: an absence of four hours away from the normal place of residence or where the council permits, a lesser period, before 11 am;
(b)lunch allowance: an absence of four hours away from the normal place of residence or where the council permits, a lesser period, including all of the period between 12 noon and 2 pm;
(c)tea allowance: an absence of four hours away from the normal place of residence or where the council permits, a lesser period, including all of the period between 3 pm and 6 pm; and
(d)evening meal allowance; an absence of four hours away from the normal place of residence or where the council permits, a lesser period, ending after 7 pm.