S.L. 123.55 Art. 41Travel between Malta and Gozo.

For the purpose of rule 39(2)(d) -

(a) "costs of travelling between Malta and Gozo" means the cost of a journey by sea or by air to one of the said islands and back by an employee who normally resides in the other island, including the cost of the transport of a vehicle on such journey and the cost of one meal for each such journey; and where the visit to that island lasts more than one day the term includes also the cost of transport within that island, accommodation and meals;

(b) "business purpose" has the meaning assigned to it in paragraph (b), as subject to paragraph (c) of sub-rule

(1) of rule 40.