Part 2

Plant and machinery allowances
Chapter 3

Qualifying expenditure

Exclusion of certain types of expenditure

Expenditure by MPs and others on accommodation
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1
Expenditure is not qualifying expenditure if it is incurred by—
a
a member of the House of Commons,
b
a member of the Scottish Parliament,
c
a member of the National Assembly for Wales, or
d
a member of the Northern Ireland Assembly,
in or in connection with the provision or use of residential or overnight accommodation for the purpose given in subsection (2).
2
The purpose is enabling the member to perform the duties of a member of the body in or about—
a
the place where the body sits, or
b
the constituency or region for which the member has been returned.