Expenses of MPs and other representatives

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

“Expenses of MPs and other representatives

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)(1);

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

(c) section 293A (UK travel and subsistence expenses of MPs)(2);

(d) section 294 (European travel expenses of MPs and other representatives)(3).”.

(1)

Section 292 was substituted by paragraph 1 of Schedule 4 to the Finance (No. 2) Act 2010 (c. 31).

(2)

Section 293A was inserted by paragraph 2 of Schedule 4 to the Finance (No. 2) Act 2010.

(3)

Section 294 was amended by section 82 of the Finance Act 2004 (c. 12) and paragraph 3 of Schedule 4 to the Finance (No. 2) Act 2010 (c. 31).