[294[European] travel expenses of MPs and other representativesU.K.
This section has no associated Explanatory Notes
(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.]
[(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)[any other country that is a member of the Council of Europe.]
(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.]