38 Experts seconded to European Union bodies
Finance Act 2011 (2011 c 11) | Legislation

38  Experts seconded to European Union bodies

(1)     In Chapter 8 of Part 4 of ITEPA 2003 (employment income: special kinds of employment), after section 304 insert—

“304A Experts seconded to other European Union bodies

(1)     No liability to income tax arises in respect of any subsistence allowances paid by

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