Can allowances for travel and subsistence expenses be counted towards the gross salary for Tier 2 intra company transfer visas?

Dear UK Border Agency,
I am confused by the following paragraphs in the PBS guidance and
would like some clarification,
please:(http://www.ukba.homeoffice.gov.uk/siteco...
Under paragraph 187:
"the migrant will be paid a salary and/or other allowances at or
above the appropriate rate. The salary must comprise of basic pay
plus allowances such as London weighting or accommodation
allowances which would also be paid to a settled worker in similar
circumstances It does not include other benefits such as overtime,
bonus or incentive pay, travel and subsistence including travel to
and from the migrant’s country of residence, or home country."

and under paragraph 247:
"Allowances (i.e. daily payments to cover additional cost of living
whilst in the United Kingdom but not including expenses to cover
travel between the source country and the United Kingdom.) In the
case of allowances made available solely for the purpose of
accommodation, only allowances up to 30% of the total gross salary
package is taken into account for the purposes of awarding points
and assessing whether the salary passes the appropriate rate test
(but see paragraph 248 below). This is whether such allowances are
made available in cash or in kind. This means the migrants salary
and other (non-accommodation) allowances must be at least 70% of
the maximum package that we will take into account."

I will also refer to HMRC guidance for employees on secondment to
the UK and payments under Sections 338 and 339 ITEPA 2003 and
related tax relief:
http://www.hmrc.gov.uk/manuals/eimanual/...

I have the following questions regarding how these rules are
interpreted and enforced by the UKBA:
a) subsistence payments are generally daily payments to cover the
additional cost of living while seconded to a temporary workplace
(for less than 2 years).
In which case, can or can't they be included towards the salary as
there seems to be a conflict in the guidance?
Are there some cases when they can be included and some cases when
they cannot?
In which case, can you explain what these cases are?

b) travel and subsistence payments under Section 338 ITEPA 2003
include accommodation and related payments to workers tempororily
seconded to the UK.
In which case, can or can't accommodation allowances which fall
under Section 338 ITEPA 2003 be included towards the salary?
Are there some cases when they can be included and some cases when
they cannot?
In which case, can you explain what these cases are?

c) is it the case that when a tier 2 ICT employee is paid a "round
sum allowance" then section 338 ITEPA 2003 related subsistence and
accommodation can then be counted towards the salary?
e.g. where a "round sum allowance" is considered to be part of a
guaranteed salary package by the UKBA and includes a proportion of
subsistence payments then the subsistence payments would count
towards the salary? (even when such payments would be considered
deductible expenses by HMRC and would not count towards the
national minimum wage)
In the case of "round sum allowances", does it depend on whether
the employer has been granted a dispenation from HMRC on whether
the allowance can count towards the salary?

Yours faithfully,

Gary Burgess