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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Section 360
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Income Tax (Earnings and Pensions) Act 2003, Section 360 is up to date with all changes known to be in force on or before 04 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.
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360Disallowance of certain accommodation expenses of MPs and other representativesU.K.
This section has no associated Explanatory Notes
(1)No deduction from earnings is allowed under this Chapter or section 373 (non-domiciled employee’s travel costs and expenses where duties performed in UK) for accommodation expenses incurred by a member of—
(a)the House of Commons,
(b)the Scottish Parliament,
(c)the National Assembly for Wales, or
(d)the Northern Ireland Assembly.
(2)In this section “accommodation expenses” means expenses incurred in, or in connection with, the provision or use of residential or overnight accommodation to enable the member to perform duties as a member of the Parliament or Assembly in or about—
(a)the place where it sits, or
(b)the constituency or region which the member represents.
[F1(3)In relation to a member of the House of Commons, subsection (3) of section 292 applies for the purposes of this section as it applies for the purposes of that section.]
Textual Amendments
F1S. 360(3) inserted (with effect in accordance with Sch. 4 para. 1(6) of the amending Act) by Finance (No. 2) Act 2010 (c. 31), Sch. 4 para. 1(3)
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