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Finance Act 1999
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51EU travel expenses
(1)In section 200 of the Taxes Act 1988 (expenses of Members of Parliament), in subsection (2), for the words from “the cost of” to “Strasbourg” substitute “EU travel expenses” and after that subsection insert—
“(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.”.
(2)This section has effect in relation to sums paid on or after 1st April 1999.
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