{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2011/regulation-3",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2011/regulation-3.json",
  "legislation": "uksi/2011/225",
  "legislation_title": "The Social Security (Contributions) (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2011",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Expenses of MPs and other representatives",
  "text": "In Part 8 (travelling, relocation and other expenses and allowances of the employment), after paragraph 15 add—\n“Expenses of MPs and other representatives\n16. A payment to which no liability to income tax arises by virtue of any of the following provisions of ITEPA 2003—\n(a) section 292 (accommodation expenses of MPs);\n(b) section 293 (overnight expenses of other elected representatives);\n(c) section 293A (UK travel and subsistence expenses of MPs);\n(d) section 294 (European travel expenses of MPs and other representatives).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 292 was substituted by paragraph 1 of Schedule 4 to the Finance (No. 2) Act 2010 (c. 31)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 293A was inserted by paragraph 2 of Schedule 4 to the Finance (No. 2) Act 2010."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 294 was amended by section 82 of the Finance Act 2004 (c. 12) and paragraph 3 of Schedule 4 to the Finance (No. 2) Act 2010 (c. 31)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/225/regulation/3",
    "retrieved_at": "2026-10-29T02:18:39.515998+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."
}