Related Commentary  

295(1)  No liability to income tax arises in respect of the provision of transport or subsistence provided or made available by or on behalf of the Crown to–

(a)the holder of a ministerial office, or

(b)a member of the family or household of the holder of a ministerial office.

295(2)  No liability to income tax arises in respect of payments and reimbursements by or on behalf of the Crown of expenses incurred in connection with the provision of transport or subsistence to a person within subsection (1).

295(3)  “Ministerial office”  means–

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