Introduction Details of the Section
2.Subsection (1) inserts new section 293B into the Income Tax (Earnings and Pensions) Act 2003 (ITEPA).
3.New section 293B(1) provides for payments to which new section 293B applies to be exempt from income tax if they are expressed to be made in respect of relevant UK travel expenses.
4.New section 293B(2) defines the payments to which new section 293B applies.
5.New section 293B(3) defines ’relevant UK travel expenses’ as expenses necessarily incurred on the kinds of journeys made by the member listed in new section 293B(4) and journeys made by the member’s spouse or partner with whom they share caring responsibilities.
6.New section 293B(4) lists the qualifying journeys for the purposes of new section 293B(3)(a), including journeys within the member’s constituency or region which are not excluded journeys.
7.New section 293B(5) sets out the circumstances in which journeys within the member’s constituency or region are excluded journeys .
8.New section 293B(6) defines the terms ‘constituency or region’, ‘local office’, ‘the member’s local home’, ‘the member’s parliamentary home’, and ‘principal local office’, for the purposes of new section 293B.
9.New section 293B(7) defines the term ‘caring responsibilities’ for the purpose of new section 293B(3)(b).
10.New section 293B(8) provides an order-making power to amend the definition of ‘caring responsibilities’.
11.Subsection (2) provides that the amendments made to ITEPA by this section have effect in relation to payments made on or after 6 April 2013.