292Overnight expenses allowances of MPsU.K.
This section has no associated Explanatory Notes
(1)No liability to income tax arises in respect of an overnight expenses allowance paid to a Member of the House of Commons in accordance with a resolution of that House.
(2)“Overnight expenses allowance” means an allowance expressed to be in respect of additional expenses necessarily incurred by the Member in staying overnight away from the Member’s only or main residence, for the purpose of performing parliamentary duties—
(a)in the London area, as defined in such a resolution, or
(b)in the Member’s constituency.