Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 360: Disallowance of certain accommodation expenses of MPs and other representatives
1570.This section prevents MPs and other representatives from obtaining a deduction from earnings for residential or overnight accommodation.
1571.The section derives from section 198(4) of ICTA.
1572.Section 198(4) is the counterpart to provisions contained in sections 200 and 200ZA of ICTA, from which sections 292 and 293 derive. Those sections provide that allowances for residential or overnight accommodation are exempt from income tax: and this present section accordingly provides that no deduction is allowed for the accommodation expenses in respect of which the allowances are paid.
1573.Subsection (1) provides that no deduction from earnings is allowed “under this Chapter”, and may, accordingly, be contrasted with section 198(4) of ICTA, which provided that no deductions should be made “under this section”. See Change 97 in Annex 1.