Finance (No. 2) Act 2010

3 (1) Section 294 of ITEPA 2003 (European travel expenses of MPs and other representatives) is amended as follows. U.K.

(2) For subsection (1) substitute—

“(1) No liability to income tax arises in respect of a sum that is paid to—

(a) a member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009,

(b) a member of the Scottish Parliament under section 81(2) of the Scotland Act 1998,

(c) a member of the National Assembly for Wales under section 20(2) of the Government of Wales Act 2006 or a member of the Welsh Assembly Government under section 53(2) of that Act, or

(d) a member of the Northern Ireland Assembly under section 47(2) of the Northern Ireland Act 1998,

and expressed to be made in respect of European travel expenses.”

(3) In subsection (3)(b), for sub-paragraph (iii) substitute—

“(iii) any other country that is a member of the Council of Europe.”

(4) The amendments made by this paragraph have effect in relation to sums paid to members under the relevant Act on or after 7 May 2010.

(5) In relation to sums paid on or after that date in accordance with a resolution of the House of Commons passed before that date, section 294 of ITEPA 2003 continues to have effect as if those amendments had not been made.