Draft legislation: the Income Tax (travel expenses of members of local authorities) Regulations 2015
This draft regulation defines 'local authority' and 'qualifying payment' for the purposes of the new tax exemption for councillors’ travel expenses.
Documents
Explanatory memorandum: the Income Tax (travel expenses of members of local authorities) Regulations 2015application/pdfExplanatory note: the Income Tax (travel expenses of members of local authorities) Regulations 2015application/pdfDraft Statutory Instrument: the Income Tax (travel expenses of members of local authorities) Regulations 2015application/pdf