xmlns:atom="http://www.w3.org/2005/Atom"
28(1)Section 371 (travel costs and expenses where duties performed abroad: spouse’s travel etc) is amended as follows.
(2)In subsection (1), for the words from “taxable” to “UK)” substitute “relevant taxable earnings”.
(3)After subsection (7) insert—
“(8)In this section “relevant taxable earnings” has the meaning given by section 370(6).”