Part VIII of Sch. 3 deals with payments for travel, relocation and general expenses. In summary, it duplicates for Class 1 purposes (but not necessarily for Class 1A) the tax exemptions for:

Relocation costs in ITEPA 2003, Pt. 4, Ch. 7;

Various types of tax-deductible travel in ITEPA 2003, s. 328(1), (4), (5), 329(1), 330(1), 333(1)–(2), 334(1), 336(1), (3), 337(1), 338(1)–(5), 339, 341(1), (5), (8), 342(1)–(8), 369(1), 370(1)–(2), 371(1)–(2), 376(1)–(3), 373(1)–(2), (5), 374(1)–(2), (6), (9);

Transfers between mainland and rig for offshore workers (ITEPA 2003, s. 305);

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