Why is the reference for Meals and entertainment in the income tax act $8(1)($f$)$ but different for:

Travel expenses $-8(1)($h$)$

$-$ Accommodation $-8(1)($h$)$

$-$ Meals and entertainment expenses $(50\%)8(1)($h$),67\mathrm{.}1$

Is this because they are $2$ different things? Please explain clearly.