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Income Tax (Earnings and Pensions) Act 2003

Section 304: Experts seconded to European Commission

1262.This section provides there is no liability to tax on daily subsistence allowances paid by the European Commission to “detached national experts”.

1263.It derives from ESC A84. See Change 67 in Annex 1.

1264.Subsection (1) sets out the exemption for allowances paid to persons seconded under the “detached national experts scheme”.

1265.Detached national experts are people seconded to the Commission to advise and assist Commission officials for periods from three months to three years, under a scheme introduced on 26 July 1988.

1266.Subsection (2) defines “detached national experts scheme” and provides for the exemption from tax to continue in the event that the scheme is replaced by a new scheme having broadly the same effect.

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