TCTM04911 - Sums disregarded in the calculation of income: NHS travelling expenses

in relation to England , under regulation 5, 6 or 12 of the National Health Service (Travelling Expenses and Remission of Charges) Regulations 2003 (a)
in relation to Wales under regulation 5, 6 or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Wales) Regulations 2007 (b)
in relation to Scotland, under regulation 3, 5 or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Scotland) (No 2) Regulations 2003 (c)
in relation to Northern Ireland under regulation 5, 6 or 11 of the Travelling Expenses and Remission of Charges Regulations (Northern Ireland) 20004 (d); or
made by the Secretary of State for Health, the Scottish Ministers, the Wales Ministers, or the Department of Health, Social Services and Public Safety and which is analogous to a payment specified in paragraph (a), (b), (c) or (d).

Tax Credits Technical Manual