Related Commentary  Related HMRC Manuals


In the heading of s. 294 “European” substituted for “EU” by FA 2004, s. 82(4) with effect in relation to sums paid in respect of costs or expenses incurred on or after 6 April 2004.

294(1)  No liability to income tax arises in respect of a sum that is paid to–

(a)a member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009,

(b)a member of the Scottish Parliament under section 81(2) of the Scotland Act 1998,

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