(1)No liability to income tax arises in respect of daily subsistence allowances paid by the European Commission to persons whose services are made available to the Commission by their employers under the detached national experts scheme.
(2)“The detached national experts scheme” means—
(a)the scheme relating to national experts seconded to the European Commission which was established by the Commission on 26th July 1988, as it has effect for the time being, or
(b)any scheme having effect for the time being which replaces that scheme.
(1)No liability to income tax arises in respect of any subsistence allowances paid by a relevant EU body to persons who, because of their expertise in matters relating to the subject matter of the functions of the relevant EU body, have been seconded to the body by their employers.
(2)Each of the following is a “relevant EU body”—
(a)the European Medicines Agency, established as the European Agency for the Evaluation of Medicinal Products by Council Regulation (EEC) No 2309/93 of 22 July 1993,
(b)the European Police College, established by Council Decision of 20 September 2005 (2005/681/JHA),
(c)the European Banking Authority, established by Regulation (EU) No 1093/2010 of 24 November 2010, and
(d)any other body established by an EU instrument which is designated as a relevant EU body for the purposes of this section by an order made by the Treasury.]
Textual Amendments
F1S. 304A inserted (with effect in accordance with s. 38(2) of the amending Act) by Finance Act 2011 (c. 11), s. 38(1)