- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2003)
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Version Superseded: 06/04/2006
Point in time view as at 06/04/2003.
Finance Act 1999, SCHEDULE 5 is up to date with all changes known to be in force on or before 09 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Section 52.
F11U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 5 paras. 1-3 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
F12U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 5 paras. 1-3 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
F13U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 5 paras. 1-3 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
4U.K.In section 613(4) of the Taxes Act 1988 (Parliamentary pension funds: exemption from tax on income derived from funds), after paragraph (b) insert—
“(bb)any fund maintained for the purposes of a pension scheme—
(i)established for members of the Scottish Parliament under section 81(4) of the Scotland Act 1998,
(ii)established for members of the Welsh Assembly under section 18(2) of the Government of Wales Act 1998, or
(iii)established for members of the Northern Ireland Assembly under section 48(2) of the Northern Ireland Act 1998;”;
and in the closing words for “Funds” (twice) substitute “ funds ”.
5(1)In section 611A of the Taxes Act 1988 (definition of relevant statutory scheme), for subsection (1) substitute—U.K.
“(1)In this Chapter any reference to a relevant statutory scheme is to—
(a)a statutory scheme established before 14th March 1989, or
(b)a statutory scheme established on or after that date and entered in the register maintained by the Board for the purposes of this section, or
(c)a parliamentary pension scheme.”
(2)At the end of that section add—
“(5)In subsection (1)(c) “parliamentary pension scheme” means—
(a)the Parliamentary pension scheme within the meaning of the M1Parliamentary and other Pensions Act 1987;
(b)any pension scheme established for members of the Scottish Parliament under section 81(4) of the Scotland Act 1998;
(c)any pension scheme established for members of the Welsh Assembly under section 18(2) of the Government of Wales Act 1998;
(d)any pension scheme established for members of the Northern Ireland Assembly under section 48(2) of the Northern Ireland Act 1998;
(e)the pension scheme established for members of the European Parliament under section 4 of the M2European Parliament (Pay and Pensions) Act 1979;
(f)the pension scheme established under section 3 of the M3Ministerial Salaries and Members’ Pensions Act (Northern Ireland) 1965;
(g)the pension scheme established under the M4Assembly Pensions (Northern Ireland) Order 1976.”
6(1)Sub-paragraph (2) below applies if provision under the M5Scotland Act 1998 is made for the salary paid to members of the Scottish Parliament who are also members of the Scottish Executive to be lower than that of other members of the Scottish Parliament.U.K.
(2)In that case, sections 629 and 654 of the Taxes Act 1988 (under which part of the salary of the holder of certain offices is treated as remuneration as a member of the House of Commons) apply in relation to the salary of a member of the Scottish Executive who is also a member of the Scottish Parliament as they apply in relation to the salary of the holder of a qualifying office within the meaning of those sections who is also a member of the House of Commons, with such modifications as the Treasury may specify by order.
(3)In this paragraph references to a member of the Scottish Executive include a junior Scottish Minister.
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