2. In paragraph (1) of regulation 31 of the National Minimum Wage Regulations 1999(1) (reductions from payments to be taken into account), after sub-paragraph (i) add—
“(j)any money payments paid by the employer to the worker in the pay reference period in respect of travelling expenses that are allowed as deductions from earnings under section 338 of the Income Tax (Earnings and Pensions) Act 2003(2).”.
S.I. 1999/584, as amended by S.I. 2009/1902; there are other amending instruments but none is relevant.