Paragraphs 2 to 5 below set out the basis on which FEDC [the
Federation of Engineering Design Companies] advises its members to
pay travelling and subsistence allowances. Paragraphs 6 to 9
contain guidelines agreed with the Inland Revenue on how these
allowances should be treated for tax purposes.”
Note: paragraphs 6 to 9 are not reproduced for the
reason given at
EIM62600.
