# The Social Security (Contributions) Regulations 2001, Paragraph 15: Experts Seconded to European Commission


A payment in respect of daily subsistence allowances paid by the European Commission to persons whose services are made available to the Commission by their employers under the detached national experts scheme which is exempt from income tax by virtue of section 304 of ITEPA 2003 (experts seconded to European Commission).

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VIII/paragraph/15 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.