Finance Act 1999

Relevant statutory schemes

5 (1) In section 611A of the Taxes Act 1988 (definition of relevant statutory scheme), for subsection (1) substitute—

“(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 [1987 c. 45.] Parliamentary 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 [1979 c. 50.] European Parliament (Pay and Pensions) Act 1979;

(f) the pension scheme established under section 3 of the [1965 c. 18(N.I.).] Ministerial Salaries and Members' Pensions Act (Northern Ireland) 1965;

(g) the pension scheme established under the [S.I. 1976/1779.] Assembly Pensions (Northern Ireland) Order 1976.”