Section CW 31 — Income Tax Act 2007: Services for members of Parliament

CW 31 Services for members of Parliament Travel, accommodation, attendance, and communication services, as defined in section 20A(7) of the Civil List Act 1979, are exempt income if they— (a) are— (i) referred to in section 20A of that Act: (ii) paid under section 25 of that Act; and (b) are provided to— (i) a person to whom any of section 25(1)(b) to (e) of that Act applies: (ii) a member of the family of a person described in subparagraph (i). Defined in this Act: exempt income , pay , Compare: 2004 No 35 s CW 25