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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 295

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Point in time view as at 02/12/2019.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 295 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. Help about Changes to Legislation

295Transport and subsistence for Government ministers etc.U.K.
This section has no associated Explanatory Notes

(1)No liability to income tax arises in respect of the provision of transport or subsistence provided or made available by or on behalf of the Crown to—

(a)the holder of a ministerial office, or

(b)a member of the family or household of the holder of a ministerial office.

(2)No liability to income tax arises in respect of payments and reimbursements by or on behalf of the Crown of expenses incurred in connection with the provision of transport or subsistence to a person within subsection (1).

(3)Ministerial office” means—

(a)an office in Her Majesty’s Government in the United Kingdom,

(b)any other office which is one of the offices and positions in respect of which salaries are payable under section 1 of the Ministerial and other Salaries Act 1975 (c. 27), and

(c)an office under one of the following Acts which corresponds to an office within paragraph (a) or (b)—

(i)the Scotland Act 1998 (c. 46),

(ii)[F1the Government of Wales Act 2006], or

(iii)the Northern Ireland Act 1998 (c. 47).

(4)In determining whether a particular person holds an office within subsection (3)(b), it is irrelevant whether or not a salary is paid or payable to that person under the Ministerial and other Salaries Act 1975.

(5)In this section references to the provision of transport to a person include references to—

(a)the provision or making available to that person of a vehicle with or without a driver,

(b)the provision of fuel for a vehicle provided or made available to that person, and

(c)the provision of any other benefit in connection with such a vehicle.

(6)In this section—

(a)subsistence” includes food and drink and temporary living accommodation, and

(b)vehicle” means a mechanically propelled road vehicle.

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