Finance Act 2009

56 MEPs' pay, allowances and pensions under European Parliament Statute U.K.

(1) [F1 Part 2 of TIOPA 2010 (double taxation] relief) has effect as if tax for the benefit of [F2 the European Union] payable in respect of any income under—

(a) Articles 9.1 and 10 (salaries),

(b) Article 13 (transitional allowances), or

(c) Article 14, 15 or 17 (pensions for old-age, incapacity and survivors),

of the Statute for Members of the European Parliament (2005/684/EC, Euratom) were payable under the law of a territory outside the United Kingdom.

(2) In section 291(2)(c) of ITEPA 2003 (termination payments under section 3 of European Parliament (Pay and Pensions) Act 1979), insert at the end “ or under Article 13 of the Statute for Members of the European Parliament (transitional allowances), ”.

(3) This section has effect for the tax year 2009-10 and subsequent tax years.

Textual Amendments

F1 Words in s. 56(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 103 (with Sch. 9 paras. 1-9, 22)

F2 Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with arts. 3(3), 4(2), 6(4)(5))