(1)No liability to income tax arises in respect of a payment to which this section applies if it is expressed to be made in respect of a member’s necessary overnight expenses.
(2)This section applies to payments—
(a)made to members of the Scottish Parliament under section 81(2) of the Scotland Act 1998 (c. 46),
(b)made to members of the National Assembly for Wales under section 16(2) of the Government of Wales Act 1998 (c. 38), or
(c)made to members of the Northern Ireland Assembly under section 47(2) of the Northern Ireland Act 1998 (c. 47).
(3)In this section “a member’s necessary overnight expenses” means additional expenses necessarily incurred by a member for the purpose of performing duties as a member in staying overnight away from the member’s only or main residence—
(a)in the area in which the Parliament or Assembly to which the member belongs sits, or
(b)in the constituency or region which the member represents.