Section 72(2)

Where a person attends a conference or meeting as a delegate or otherwise as a participator in the proceedings, any expenditure incurred in connection with his attendance as such shall, for the purposes of subsection (1)(e), be taken to be expenditure incurred on the holding of the conference or meeting.

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Source: legislation.gov.uk · retrieved 2026-09-04 · Text as consolidated on 2026-08-25; changes after this date are not shown.