SCHEDULES
SCHEDULE 4Expenses paid to MPs etc
3European travel expenses
1
Section 294 of ITEPA 2003 (European travel expenses of MPs and other representatives) is amended as follows.
2
For subsection (1) substitute—
1
No liability to income tax arises in respect of a sum that is paid to—
a
a member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009,
b
a member of the Scottish Parliament under section 81(2) of the Scotland Act 1998,
c
a member of the National Assembly for Wales under section 20(2) of the Government of Wales Act 2006 or a member of the Welsh Assembly Government under section 53(2) of that Act, or
d
a member of the Northern Ireland Assembly under section 47(2) of the Northern Ireland Act 1998,
and expressed to be made in respect of European travel expenses.
3
In subsection (3)(b), for sub-paragraph (iii) substitute—
iii
any other country that is a member of the Council of Europe.
4
The amendments made by this paragraph have effect in relation to sums paid to members under the relevant Act on or after 7 May 2010.
5
In relation to sums paid on or after that date in accordance with a resolution of the House of Commons passed before that date, section 294 of ITEPA 2003 continues to have effect as if those amendments had not been made.