C1Part 4Employment income: exemptions
Annotations:
Modifications etc. (not altering text)
Chapter 8Exemptions: special kinds of employees
F1Voluntary office-holders
Annotations:
Amendments (Textual)
F1
S. 299A and cross-heading inserted (6.4.2018) by The Enactment of Extra-Statutory Concessions Order 2018 (S.I. 2018/282), arts. 1, 2(2)
299BF2Voluntary office-holders: payments in respect of expenses
1
No liability to income tax arises in respect of a payment to a person who holds a voluntary office if the payment is in respect of reasonable expenses incurred in carrying out the duties of that office.
2
It does not matter whether—
a
the payment is an advance payment or a reimbursement;
b
the person who makes the payment is the person with whom the office is held.
3
Subsections (2) and (3) of section 299A apply for the purposes of subsection (1) of this section as they apply for the purposes of subsection (1) of that section.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)