Part 2Income tax, corporation tax and capital gains tax
Exemptions and reliefs
37Accommodation expenses of MPs
1
In section 292 of ITEPA 2003 (accommodation expenses of MPs), after subsection (4) insert—
5
The reference in subsection (1) to a payment made to a member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009 includes a payment made under that section to another person at the direction of a member (see section 6(7) of that Act).
2
The amendment made by this section has effect in relation to payments made under section 5(1) of the Parliamentary Standards Act 2009 on or after 1 November 2010.