Part 2

Income tax, corporation tax and capital gains tax

Exemptions and reliefs

Experts seconded to European Union bodies
38
1
In Chapter 8 of Part 4 of ITEPA 2003 (employment income: special kinds of employment), after section 304 insert—

Experts seconded to other European Union bodies
304A
1
No liability to income tax arises in respect of any subsistence allowances paid by a relevant EU body to persons who, because of their expertise in matters relating to the subject matter of the functions of the relevant EU body, have been seconded to the body by their employers.
2
Each of the following is a “relevant EU body”—
a
the European Medicines Agency, established as the European Agency for the Evaluation of Medicinal Products by Council Regulation (EEC) No 2309/93 of 22 July 1993,
b
the European Police College, established by Council Decision of 20 September 2005 (2005/681/JHA),
c
the European Banking Authority, established by Regulation (EU) No 1093/2010 of 24 November 2010, and
d
any other body established by an EU instrument which is designated as a relevant EU body for the purposes of this section by an order made by the Treasury.
2
The amendment made by this section has effect in relation to subsistence allowances paid in respect of periods beginning on or after 1 January 2011.