- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
1For section 190 of the Taxes Act 1988 (exemption from charge as emoluments of certain payments made to members of Parliament and others) substitute—
(1)Grants and payments to which this section applies shall be exempt from income tax under Schedule E as emoluments, but without prejudice to any charge to tax under section 148 (payments in connection with termination of employment, etc.).
(2)This section applies to grants and payments if they are made—
(a)in pursuance of a resolution of the House of Commons to a person ceasing to be a member of that House on a dissolution of Parliament;
(b)under section 13 of the [1984 c. 52.] Parliamentary Pensions etc. Act 1984 or section 4 of the [1991 c. 5.] Ministerial and other Pensions and Salaries Act 1991 (grants to persons ceasing to hold certain Ministerial and other offices); or
(c)under section 3 of the [1979 c. 50.] European Parliament (Pay and Pensions) Act 1979 (resettlement grants for persons ceasing to be Representatives).
(3)This section also applies to grants and payments if they are not pension payments and they are made—
(a)under section 81(3) of the [1998 c. 46.] Scotland Act 1998—
(i)to a person ceasing to be a member of the Scottish Parliament on the dissolution of the Scottish Parliament, or
(ii)to a person ceasing to hold an office corresponding to a relevant office;
(b)under section 18(1) of the [1998 c. 38.] Government of Wales Act 1998 to a person ceasing to be a member of the National Assembly for Wales on the expiry of his term of office; or
(c)under section 48(1) of the [1998 c. 47.] Northern Ireland Act 1998—
(i)to a person ceasing to be a member of the Northern Ireland Assembly on the dissolution of the Assembly, or
(ii)to a person ceasing to hold an office corresponding to a relevant office.
(4)In subsection (3) above “a relevant office” has the same meaning as in section 4 of the [1991 c. 5.] Ministerial and other Pensions and Salaries Act 1991.”
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: