Related Commentary  Related HMRC Manuals

293A(1)  No liability to income tax arises in respect of a payment made to a member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009 if the payment is expressed to be made–

(a)in respect of relevant UK travel expenses, or

(b)in respect of relevant subsistence expenses.

293A(2)  “Relevant UK travel expenses” means expenses necessarily incurred on journeys of the following kinds within the United Kingdom–

(a)journeys made by the member that are necessary for the performance of the member’s parliamentary duties, and

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