[F1190Payments to MPs and others.U.K.
(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 M1Parliamentary Pensions etc. Act 1984 or section 4 of the M2Ministerial 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 M3European 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 M4Scotland 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 M5Government 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 M6Northern 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 M7Ministerial and other Pensions and Salaries Act 1991.]