The Income Tax (Travel Expenses of Members of Local Authorities etc.) Regulations 2016
These Regulations specify bodies which are relevant authorities and define “qualifying payment” for the purposes of sections 235A and 295A of the Income Tax (Earnings and Pensions) Act 2003 (c. 1), which provide that payments of certain travel expenses made to local authority members are exempt from income tax.
Lifecycle
Department
Made
11 Mar 2016
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In force
06 Apr 2016
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by sections 235A(6) and 295A(4) of the Income Tax (Earnings and Pensions) Act 2003.
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