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National minimum wage: regulations

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The National Minimum Wage (Amendment) (No.2) Regulations, SI 2010/3001, provide that payments by an employer for travel expenses to a temporary workplace which are eligible for tax relief do not count as pay for NMW purposes.

They implement the government’s decision, announced in July 2010, that action should be taken in relation to travel and subsistence schemes involving NMW workers.

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