(1)No liability to income tax arises in respect of daily subsistence allowances paid by the European Commission to persons whose services are made available to the Commission by their employers under the detached national experts scheme.
(2)“The detached national experts scheme” means—
(a)the scheme relating to national experts seconded to the European Commission which was established by the Commission on 26th July 1988, as it has effect for the time being, or
(b)any scheme having effect for the time being which replaces that scheme.