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(1)The IPSA is to pay the salaries of members of the House of Commons in accordance with the relevant resolutions of the House.
(2)That is subject to anything done in exercise of the disciplinary powers of the House.
(1)The IPSA is to pay allowances to members of the House of Commons in accordance with the MPs' allowances scheme.
(2)In this Act “the MPs' allowances scheme” means the scheme prepared under this section as it is in effect for the time being.
(3)The IPSA must—
(a)prepare the scheme;
(b)review the scheme regularly and revise it as appropriate.
(4)In preparing or revising the scheme, the IPSA must consult—
(a)the Speaker of the House of Commons,
(b)the Committee on Standards in Public Life,
(c)the Leader of the House of Commons,
(d)any committee of the House of Commons nominated by the Speaker,
(e)members of the House of Commons,
(f)the Review Body on Senior Salaries,
(g)Her Majesty's Revenue and Customs,
(h)the Treasury, and
(i)any other person the IPSA considers appropriate.
(5)The Speaker must lay the scheme (or revision) before the House of Commons.
(6)The scheme (or revision) comes into effect on the date specified in the scheme (or revision).
(7)The scheme may, for example—
(a)provide for allowances to be payable in respect of specified kinds of expenditure or in specified circumstances;
(b)provide for allowances to be payable only on specified conditions (such as a condition that claims for allowances must be supported by documentary evidence);
(c)impose limits on the amounts that may be paid.
(8)The scheme may provide for allowances to be payable in connection with a person's ceasing to be a member of the House of Commons; and references in this Act to the payment of an allowance to a member are to be read accordingly.
(9)This section does not affect the provision of pensions for or in respect of persons with service as a member of the House of Commons (see the Parliamentary and other Pensions Act 1987 (c. 45)).
(10)In section 3A(1) of the European Parliament (Pay and Pensions) Act 1979 (c. 50) (power to make order aligning MEPs' resettlement grants with MPs' resettlement grants), after “resolutions of the House of Commons” insert “ , or a scheme under section 5 of the Parliamentary Standards Act 2009, ”.
(1)No allowance is to be paid to a member of the House of Commons under the MPs' allowances scheme unless a claim for the allowance has been made to the IPSA.
(2)The claim must be made by the member (except where the scheme provides otherwise).
(3)On receipt of a claim, the IPSA must—
(a)determine whether to allow or refuse the claim, and
(b)if it is allowed, determine how much of the amount claimed is to be allowed and pay it accordingly.
(4)Subsection (5) applies if—
(a)the IPSA determines that a claim is to be refused or that only part of the amount claimed is to be allowed, and
(b)the member asks the IPSA to review the determination.
(5)If this subsection applies, the IPSA must—
(a)review whether the determination was properly made, and
(b)in light of that review, decide whether or not to confirm or alter the determination (and any necessary adjustments are to be made accordingly).
(6)The MPs' allowances scheme may include—
(a)further provision about how claims are to be dealt with;
(b)provision about deducting from payments of allowances amounts that a member is to repay.
(7)The scheme may provide for an allowance to which a member is entitled under the scheme to be paid to another person at the member's direction; and references in this Act to the payment of an allowance to a member are to be read accordingly.
(1)The IPSA must provide to members of the House of Commons—
(a)details of any general information or guidance about taxation issues published by HMRC that it considers they should be aware of, and
(b)any other general information or guidance about taxation issues that it considers appropriate (consulting HMRC for this purpose as it considers appropriate).
(2)“Taxation issues” means—
(a)issues about the taxation of salaries payable under section 4 and allowances payable under the MPs' allowances scheme, and
(b)any other issues about taxation arising in connection with those salaries and allowances.
(3)“HMRC” means Her Majesty's Revenue and Customs.
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