Section 104I(6)

The Secretary of State may by regulations provide that a reference in subsection (5) to a sum payable to an employee in connection with the employment does not include a reference to— a sum payable in respect of— any expenses incurred by an employee; any expenses of a specified description incurred by an employee; any expenses incurred by an employee other than expenses of a specified description; a payment or benefit in kind, a payment or benefit in kind of a specified description, or a payment or benefit in kind other than one of a specified description. In this subsection “specified” means specified in the regulations.

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Source: legislation.gov.uk · retrieved 2026-09-04