Section 294 | European travel expenses of MPs and other representatives ^F1

(1)No liability to income tax arises in respect of a sum that is paid to—^F1

(a)a member of the House of Commons under section 5(1) of the Parliamentary Standards Act 2009,^F1

(b)a member of the Scottish Parliament under section 81(2) of the Scotland Act 1998,^F1

(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^F1

(d)a member of the Northern Ireland Assembly under section 47(2) of the Northern Ireland Act 1998,^F1

and expressed to be made in respect of European travel expenses.

(2)“European travel expenses” means the cost of, and any additional expenses incurred in, travelling between the United Kingdom and a relevant European location.^F2

(3)“Relevant European location” means—^F2

(a)a European Union institution or agency, or^F2

(b)the national parliament of—^F2

(i)another member State,^F2

(ii)a candidate or applicant country, or^F2

(iii)any other country that is a member of the Council of Europe.^F2F3

(4)The Treasury may by order amend subsection (3) by—^F2

(a)adding a European location,^F2

(b)removing a European location, or^F2

(c)varying the description of a European location.^F2