In Part 8 (travelling, relocation and other expenses and allowances of the employment), after paragraph 15 add—

“Expenses of MPs and other representatives16.

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)5;

(b)

section 293 (overnight expenses of other elected representatives);

(c)

section 293A (UK travel and subsistence expenses of MPs)6;

(d)

section 294 (European travel expenses of MPs and other representatives)7.”.