14 Voluntary office-holders: payments in respect of expenses
Finance Act 2020 (2020 c 14) | Legislation

14  Voluntary office-holders: payments in respect of expenses

(1)     After section 299A of ITEPA 2003 insert—

“299B Voluntary office-holders: payments in respect of expenses

(1)     No liability to income tax arises in respect of a payment to a person who

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