SCHEDULE 3 U.K. PAYMENTS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS

PART VIII U.K. TRAVELLING, RELOCATION AND OTHER EXPENSES AND ALLOWANCES OF THE EMPLOYMENT

[F1 Expenses of MPs and other representatives U.K.

16.   A payment to which no liability to income tax arises by virtue of any of the following provisions of ITEPA 2003—

(a) section 292 (accommodation expenses of MPs);

(b) section 293 (overnight expenses of other elected representatives);

(c) section 293A (UK travel and subsistence expenses of MPs);

(d) section 294 (European travel expenses of MPs and other representatives).]

Textual Amendments

F1 Sch. 3 Pt. VIII para. 16 added (28.2.2011) by The Social Security (Contributions) (Amendment) Regulations 2011 (S.I. 2011/225), regs. 1, 3