• Home
  • Tax Law Online
  • CAA2001 | 2009 | Section 34 Expenditure by MPs and others on accommodation

Section 34 Expenditure by MPs and others on accommodation

Contents | Previous section | Next section
Section_bannerLearn more
Kindle_icon_40x40
£8.04 on Kindle
store UK | US (non-UK customers) | sneak peak
Pdf-icon_40x40
£20 eBook download

(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.

Contents | Previous section | Next section