[292 Accommodation expenses of MPs]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[292  Accommodation expenses of MPs]

[(1)     No liability to income tax arises in respect of a payment made to a member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009 if the payment is—

(a)     expressed to be made in respect of accommodation expenses, or

(b)     related to or in consequence

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