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Income and Corporation Taxes Act 1988
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200Expenses of Members of Parliament
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.
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