Section 299B — Income Tax (Earnings and Pensions) Act 2003: Voluntary office-holders: payments in respect of expenses

Voluntary office-holders: payments in respect of expenses 299B 1 No liability to income tax arises in respect of a payment to a person who holds a voluntary office if the payment is in respect of reasonable expenses incurred in carrying out the duties of that office.

2 It does not matter whether—

a the payment is an advance payment or a reimbursement;

b the person who makes the payment is the person with whom the office is held.

3 Subsections (2) and (3) of section 299A apply for the purposes of subsection (1) of this section as they apply for the purposes of subsection (1) of that section.