Part 5Employment income: deductions allowed from earnings
C1Chapter 2Deductions for employee’s expenses
Other rules preventing deductions of particular kinds
360Disallowance of certain accommodation expenses of MPs and other representatives
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.
F13
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.
Pt. 5 Ch. 2 restricted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 1(5) (with Sch. 36)