After section 293A of ITEPA 2003 insert—
The amendment made by this section has effect in relation to payments made on or after 6 April 2013.
Section 10: Expenses of elected representatives
Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 2: Income tax: general
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