s 360 Disallowance of certain accommodation expenses of MPs and other representatives
(1) No deduction from earnings is allowed under this Chapter or section 373 ( non-resident or qualifying new resident employee’s travel costs and expenses where duties performed in UK) for accommodation expenses incurred by a member of— (a) the House of Commons, (b) the Scottish Parliament, (c) the National Assembly for Wales, or (d) the Northern Ireland Assembly. (2) In this section “ accommodation expenses ” means expenses incurred in, or in connection with, the provision or use of residential or overnight accommodation to enable the member to perform duties as a member of the Parliament or Assembly in or about— (a) the place where it sits, or (b) the constituency or region which the member represents. (3) In relation to a member of the House of Commons, subsection (3) of section 292 applies for the purposes of this section as it applies for the purposes of that section.