[299A Voluntary office-holders: compensation for lost employment income]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Voluntary office-holders]

[299A  Voluntary office-holders: compensation for lost employment income]

[(1)     No liability to income tax arises in respect of a payment made by a relevant authority to a person if—

(a)     the person holds a voluntary office with the authority,

(b)     the person carries out duties of the office in a period in which he or she is also employed, and

(c)     the payment is made solely to compensate the person for lost employment income for the period (and accordingly does not exceed the amount of that income).

(2)     For the purposes of subsection (1) a person holds a voluntary office if, at the time the payment referred to in that subsection is made, the person—

(a)     is not entitled to any payment or benefit in connection with carrying out the duties of the office,

(b)     has not received any such payment or

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