[Part I The Cases] [Part I The Cases]

[SCHEDULE 4B Departure Directions: The Cases and Controls]

Section 28F [Section 28F]

[Part I The Cases]

[General

1

(1)ÌýÌýÌýÌý The cases in which a departure direction may be given are those set out in this Part of this Schedule or in regulations made under this Part.

(2)ÌýÌýÌýÌý In this Schedule “applicant†means the person whose application for a departure direction is being considered.

Special expenses

2

(1)ÌýÌýÌýÌý A departure direction may be given with respect to special expenses of the applicant which were not, and could not have been, taken into account in determining the current assessment in accordance with the provisions of, or made under, Part I of Schedule 1.

(2)ÌýÌýÌýÌý In this paragraph “special expenses†means the whole, or any prescribed part, of expenses which fall within a prescribed description of expenses.

(3)ÌýÌýÌýÌý In prescribing descriptions of expenses for the purposes of this paragraph, the Secretary of State may, in particular, make provision with respect to—

(a)ÌýÌýÌýÌý costs incurred in travelling to work;

(b)ÌýÌýÌýÌý costs incurred by an absent parent [a non-resident parent]

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