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(1)Section 6 of the Parliamentary Standards Act 2009 (dealing with claims under the MPs' allowances scheme) is amended as follows.
(2)Omit subsections (4) and (5).
(3)In subsection (6) for paragraph (b) substitute—
“(b)provision for deducting amounts within subsection (6A) from allowances payable under the scheme or salaries payable under section 4;
(c)provision about how such deductions, and deductions under paragraph 5 or 12 of Schedule 4, are to be made.”
(4)After subsection (6) insert—
“(6A)This subsection applies to amounts which a member (under section 9(8) or otherwise) has agreed to repay, in respect of amounts paid to the member under the MPs' allowances scheme that should not have been allowed.”
(5)After section 6 of that Act insert—
(1)This section applies if—
(a)the IPSA determines under section 6(3) that a claim is to be refused or that only part of the amount claimed is to be allowed, and
(b)the member (after asking the IPSA to reconsider the determination and giving it a reasonable opportunity to do so) asks the Compliance Officer to review the determination (or any altered determination resulting from the IPSA's reconsideration).
(2)The Compliance Officer must—
(a)consider whether the determination (or the altered determination) is the determination that should have been made, and
(b)in light of that consideration, decide whether or not to confirm or alter it.
(3)The Compliance Officer must give the IPSA a statement of any decision under subsection (2)(b), and may include a statement of the Compliance Officer's findings about the way in which the IPSA has dealt with the claim.
(4)The IPSA must make any payments or adjustments necessary to give effect to the Compliance Officer's decision; but it must not do so until—
(a)it is no longer possible for there to be a relevant appeal, and
(b)all relevant appeals have been withdrawn or determined.
(5)A relevant appeal is—
(a)an appeal under subsection (6) brought before the end of the period mentioned in subsection (7), or
(b)a further appeal in relation to the Compliance Officer's decision which—
(i)is brought before the end of the usual period for bringing such an appeal, and
(ii)is an appeal against the determination of an appeal which was itself a relevant appeal.
(6)The member may appeal to the First-tier Tribunal against a decision of the Compliance Officer under subsection (2)(b).
(7)The appeal must be brought before the end of the period of 28 days beginning with the day on which notice of the decision is sent to the member (unless the Tribunal directs that it may be brought after the end of that period).
(8)The appeal is by way of a rehearing.
(9)On an appeal under subsection (6) the Tribunal may—
(a)allow the appeal in whole or in part, or
(b)dismiss the appeal.
(10)If the Tribunal allows the appeal (in whole or in part) it may—
(a)order the IPSA to make any payments or adjustments necessary to give effect to that decision;
(b)make any other order it thinks fit.
(11)If the Tribunal dismisses the appeal it may make any other order it thinks fit.
(12)The Compliance Officer must notify the IPSA of the Tribunal's decision (and the result of any further appeal).”
(6)In section 7 of that Act (information and guidance about taxation)—
(a)before subsection (1) insert—
“(A1)The IPSA must—
(a)prepare guidance for members of the House of Commons about making claims under the MPs' allowances scheme;
(b)review the guidance regularly and revise it as appropriate;
(c)publish the guidance in a way the IPSA considers appropriate;
(d)provide to any member on request such further advice about making claims as the IPSA considers appropriate.”, and
(b)in the heading omit “about taxation”.
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