{
  "url": "https://openlegislation.uk/finance-no-2-act-2010/schedule-4/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2010/schedule-4/paragraph-3.json",
  "legislation": "ukpga/2010/31",
  "legislation_title": "Finance (No. 2) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2010",
  "path": "schedule/4/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 294 of ITEPA 2003 (European travel expenses of MPs and other representatives) is amended as follows.\n(2) For subsection (1) substitute—\n“(1) No liability to income tax arises in respect of a sum that is paid to—\n(a) a member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009,\n(b) a member of the Scottish Parliament under section 81(2) of the Scotland Act 1998,\n(c) a member of the National Assembly for Wales under section 20(2) of the Government of Wales Act 2006 or a member of the Welsh Assembly Government under section 53(2) of that Act, or\n(d) a member of the Northern Ireland Assembly under section 47(2) of the Northern Ireland Act 1998,\nand expressed to be made in respect of European travel expenses.”\n(3) In subsection (3)(b), for sub-paragraph (iii) substitute—\n“(iii) any other country that is a member of the Council of Europe.”\n(4) The amendments made by this paragraph have effect in relation to sums paid to members under the relevant Act on or after 7 May 2010.\n(5) In relation to sums paid on or after that date in accordance with a resolution of the House of Commons passed before that date, section 294 of ITEPA 2003 continues to have effect as if those amendments had not been made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/31/schedule/4/paragraph/3",
    "retrieved_at": "2026-10-29T09:09:51.999037+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}