Paragraph 16 Expenses of MPs and other representativesF1

United Kingdom

A payment to which no liability to income tax arises by virtue of any of the following provisions of ITEPA 2003—

(a)

section 292 (accommodation expenses of MPs);

(b)

section 293 (overnight expenses of other elected representatives);

(c)

section 293A (UK travel and subsistence expenses of MPs);

(F2ca)

section 293B (UK travel expenses of other elected representatives);

(d)

section 294 (European travel expenses of MPs and other representatives).

Annotations

F1: Sch. 3 Pt. VIII para. 16 added (28.2.2011) by The Social Security (Contributions) (Amendment) Regulations 2011 (S.I. 2011/225), regs. 1, 3
F2: Sch. 3 Pt. VIII para. 16(ca) inserted (1.9.2013) by The Social Security (Contributions) (Amendment No.3) Regulations 2013 (S.I. 2013/1907), regs. 1, 4(a)

F1: See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
F2: See section 176(2)(b) of the Act.