Expenses of MPs and other representatives3

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.