Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 293
Overnight expenses of other elected representatives
Section 293 provides an income tax exemption for overnight expense payments made to members of the Scottish Parliament, the National Assembly for Wales, the Welsh Assembly Government, and the Northern Ireland Assembly.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.