Related Commentary  Related HMRC Manuals

293(1)  No liability to income tax arises in respect of a payment to which this section applies if it is expressed to be made in respect of a member's necessary overnight expenses.

293(2)  This section applies to payments–

(a)made to members of the Scottish Parliament under section 81(2) of the Scotland Act 1998 (c. 46),

(b)made to members of the National Assembly for Wales under section 20(2) of the Government of Wales Act 2006 or to a member of the Welsh Assembly Government under section 53(2) of that Act or

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