{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-16",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-16.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "schedule/3/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": "Expenses of MPs and other representatives",
  "text": "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(ca) section 293B (UK travel expenses of other elected representatives);\n(d) section 294 (European travel expenses of MPs and other representatives).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/paragraph/16",
    "retrieved_at": "2026-10-29T07:54:35.441483+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."
}