Point in time view as at 17/12/2014.
Income Tax (Earnings and Pensions) Act 2003, Section 293 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)No liability to income tax arises in respect of a payment to which this section applies if it is expressed to be made in respect of a member’s necessary overnight expenses.
(2)This section applies to payments—
(a)made to members of the Scottish Parliament under section 81(2) of the Scotland Act 1998 (c. 46),
(b)made to members of the National Assembly for Wales under [F1section 20(2) of the Government of Wales Act 2006 or to a member of the Welsh Assembly Government under section 53(2) of that Act], or
(c)made to members of the Northern Ireland Assembly under section 47(2) of the Northern Ireland Act 1998 (c. 47).
(3)In this section “a member’s necessary overnight expenses” means additional expenses necessarily incurred by a member for the purpose of performing duties as a member in staying overnight away from the member’s only or main residence—
(a)in the area in which the Parliament or Assembly to which the member belongs sits, or
(b)in the constituency or region which the member represents.
Textual Amendments
F1Words in s. 293(2)(b) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), Sch. 1 para. 103
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