Income and Corporation Taxes Act 1988 (c. 1)

PART V U.K. PROVISIONS RELATING TO THE SCHEDULE E CHARGE

CHAPTER IV U.K. OTHER EXEMPTIONS AND RELIEFS

Other expenses, subscriptions etc. U.K.

M1 200 Expenses of Members of Parliament. U.K.

[F1 (1)] An allowance—

(a) which is paid to a Member of the House of Commons; and

(b) for which provision is made by resolution of that House, and

(c) which is expressed to be in respect of additional expenses necessarily incurred by the Member in staying overnight away from his only or main residence for the purpose of performing his parliamentary duties, either in the London area, as defined in such a resolution, or in his constituency,

shall not be regarded as income for any purpose of the Income Tax Acts.

[F2 (2) A sum which is paid to a Member of the House of Commons in accordance with any resolution of that House providing for Members of that House to be reimbursed in respect of [F3 EU travel expenses] shall not be regarded as income for any purpose of the Income Tax Acts.

[F4 (3) For the purposes of subsection (2) above “EU travel expenses” are the cost of, and any additional expenses incurred in, travelling between the United Kingdom and—

(a) any European Union institution in Brussels, Luxembourg or Strasbourg, or

(b) the national parliament of another member State [F5 or of a candidate country].]

[F6 (4) In subsection (3) above “candidate country” means Bulgaria, Cyprus, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Romania, the Slovak Republic, Slovenia or Turkey.

(5) The Treasury shall by order made by statutory instrument make such amendments to the definition in subsection (4) above as are necessary to secure that the countries listed are those that are from time to time candidates for membership of the European Union.]]

Textual Amendments

F1 S. 200 re-numbered as s. 200(1) (with application in relation to sums paid on or after 1.1.1992) by virtue of 1993 c. 34, s.124

F2 S. 200(2) inserted (with application in relation to sums paid on or after 1.1.1992) by 1993 c. 34, s.124

F3 Words in s. 200(2) substituted (with effect in accordance with s. 51(2) of the amending Act) by Finance Act 1999 (c. 16), s. 51(1)

F4 S. 200(3) inserted (with effect in accordance with s. 51(2) of the amending Act) by Finance Act 1999 (c. 16), s. 51(1)

F5 Words in s. 200(3)(b) inserted (with effect in accordance with s. 41(4) of the amending Act) by Finance Act 2002 (c. 23), s. 41(2)

F6 S. 200(4)(5) inserted (with effect in accordance with s. 41(4) of the amending Act) by Finance Act 2002 (c. 23), s. 41(3)

Marginal Citations

M1 Source—1984 s.28(1)