PART 1House of Commons Members' Fund
8Tax
1
In section 620 of the Income Tax (Earnings and Pensions) Act 2003 (meaning of “House of Commons Members’ Fund” for “established by section 1 of the House of Commons Members’ Fund Act 1939 (c.49)” substitute “specified in section 1 of the House of Commons Members’ Fund Act 2016”.
2
In section 613 of the Income and Corporation Taxes Act 1988 (parliamentary pension funds)—
a
in subsection (1) for “amounts deducted in pursuance of section 1 of the House of Commons Members’ Fund Act 1939” substitute “amounts deducted in pursuance of section 4 of the House of Commons Members’ Fund Act 2016”;
b
omit subsection (2); and
c
in subsection (4)(a) for “established under section 1 of the House of that Act of 1939” substitute “specified in section 1 of the 2016 Act”.