(a) In this section, the references to payments made to persons in respect of their employment and to the remuneration of persons in their employment shall be deemed to include references to -
(i) any payments made to employed persons in respect of expenses,
(ii) any payments made on behalf of employed persons and not repaid, and
(iii) any payments made to the employees in a trade or business for services rendered in connection with the trade or business, whether the services were rendered in the course of their employment or not.
(b) The reference in paragraph (a)(i) to payments made to employed persons in respect of expenses includes a reference to sums put at the disposal of an employed person and paid away by the employed person.
(2) Every employer, when required to do so by notice from an inspector, shall within the time limited by the notice prepare and deliver to the inspector a return containing -
(a) the names and places of residence of all persons employed by that employe
…