| NIM02461 | The chargeable expense |
| NIM02462 | The chargeable expense - examples |
| NIM02463 | The chargeable expense - meal vouchers which can be exchanged only for a meal costing more than 15 pence |
| NIM02464 | The chargeable expense - voucher provided to two or more employees |
| NIM02465 | The chargeable expense - voucher provided to two or more employees - examples |