(1)No liability to income tax arises in respect of a sum that is—
(a)paid to a Member of the House of Commons in accordance with a resolution of that House providing for Members of that House to be reimbursed [F2European] travel expenses, or
(b)paid to a member of—
(i)the Scottish Parliament under section 81(2) of the Scotland Act 1998,
(ii)the National Assembly for Wales under [F3section 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
(iii)the Northern Ireland Assembly under section 47(2) of the Northern Ireland Act 1998,
and expressed to be made in respect of [F2European] travel expenses.
[F4(2)“European travel expenses” means the cost of, and any additional expenses incurred in, travelling between the United Kingdom and a relevant European location.
(3)“Relevant European location” means—
(a)a European Union institution or agency, or
(b)the national parliament of—
(i)another member State,
(ii)a candidate or applicant country, or
(iii)a member State of the European Free Trade Association.
(4)The Treasury may by order amend subsection (3) by—
(a)adding a European location,
(b)removing a European location, or
(c)varying the description of a European location.]
Textual Amendments
F1Word in s. 294 heading substituted (with effect in accordance with s. 82(5) of the amending Act) by Finance Act 2004 (c. 12), s. 82(4)
F2Words in s. 294(1) substituted (with effect in accordance with s. 82(5) of the amending Act) by Finance Act 2004 (c. 12), s. 82(2)
F3Words in s. 294(1)(b)(ii) 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. 104
F4S. 294(2)-(4) substituted (with effect in accordance with s. 82(5) of the amending Act) by Finance Act 2004 (c. 12), s. 82(3)