M1Grants and other payments 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, or
(b)under section 13 of the M2Parliamentary Pensions etc. Act 1984 [F1or section 4 of the Ministerial 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 to persons ceasing to be Representatives),
shall be exempt from income tax under Schedule E as emoluments, [F2but without prejudice to any charge to tax under section 148] .
Textual Amendments
F1Words in s. 190(b) inserted by Ministerial and other Pensions Act 1991 (c. 5, SIF 89), s. 4(10)
F2Words in s. 190 substituted (with effect in accordance with s. 58(4) of the amending Act) by Finance Act 1998 (c. 36), s. 58(3), Sch. 9 Pt. 2 para. 2
Marginal Citations
M1Source—1972 s.72; 1984 s.29