http://www.legislation.gov.uk/ukpga/1988/1/section/613Income and Corporation Taxes Act 1988An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.1988-02-09texttext/xmlenStatute Law Database2024-05-30Expert Participation2024-04-06 PART XIV PENSION SCHEMES, SOCIAL SECURITY BENEFITS, LIFE ANNUITIES ETC.CHAPTER II OTHER PENSION FUNDS AND SOCIAL SECURITY BENEFITS AND CONTRIBUTIONS Parliamentary pension funds.6131The salary of a Member of the House of Commons shall, for all the purposes of the Income Tax Acts, be treated as reduced by the amounts deducted in pursuance of section 4 of the House of Commons Members' Fund Act 2016; but a Member shall not by reason of any such deduction be entitled to relief under any other provision of the Income Tax Acts.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4The . . . trustees of—athe House of Commons Members’ Fund specified in section 1 of the 2016 Act;b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .bb. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .shall be entitled to exemption from income tax in respect of all income derived from that Fund or any investment of that Fund.A claim under this subsection shall be made to the Board.S. 613(1) (which was repealed by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 83, Sch. 8 Pt. 1) restored (retrospectively) by Finance Act 2005 (c. 7), Sch. 10 para. 63Source-1970 s.211(1), (4) Words in s. 613(1) substituted (12.8.2016) by House of Commons Members' Fund Act 2016 (c. 18), ss. 8(2)(a), 10S. 613(2) omitted (12.8.2016) by virtue of House of Commons Members' Fund Act 2016 (c. 18), ss. 8(2)(b), 10S. 613(3) repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 83, Sch. 8 Pt. 1 (with Sch. 7)Source-1970 s.211(2) 1981 s.50(1); PPA 1987 Sch.3 2(1) Word in s. 613(4) repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 26(a), Sch. 42 Pt. 3, Note (with Sch. 36)Words in s. 613(4)(a) substituted (12.8.2016) by House of Commons Members' Fund Act 2016 (c. 18), ss. 8(2)(c), 10S. 613(4)(b)-(d) repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 26(a), Sch. 42 Pt. 3, Note (with Sch. 36)S. 613(4)(bb) inserted (with effect in accordance with s. 52(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 5 para. 4Words in s. 613(4) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 26(b) (with Sch. 36)
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<Number>PART XIV</Number>
<Title> PENSION SCHEMES, SOCIAL SECURITY BENEFITS, LIFE ANNUITIES ETC.</Title>
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<Title> OTHER PENSION FUNDS AND SOCIAL SECURITY BENEFITS AND CONTRIBUTIONS</Title>
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<Title> Parliamentary pension funds.</Title>
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1
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The salary of a Member of the House of Commons shall, for all the purposes of the Income Tax Acts, be treated as reduced by the
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<Addition ChangeId="d29p21164">; but a Member shall not by reason of any such deduction be entitled to relief under any other provision of the Income Tax Acts.</Addition>
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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The
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. . . trustees of—
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the House of Commons Members’ Fund
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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<Text>
shall be entitled to exemption from income tax in respect of all income derived from
<Substitution ChangeId="d29p21242" CommentaryRef="c23486181">that Fund</Substitution>
or any investment of
<Substitution ChangeId="d29p21246" CommentaryRef="c23486181">that Fund</Substitution>
.
</Text>
</P2para>
</P2>
<BlockText>
<Para>
<Text>A claim under this subsection shall be made to the Board.</Text>
</Para>
</BlockText>
</P1para>
</P1>
</P1group>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c23562931" Type="F">
<Para>
<Text>
<CitationSubRef id="c09804" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/613/1" SectionRef="section-613-1">S. 613(1)</CitationSubRef>
(which was repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/1" id="c09805" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income Tax (Earnings and Pensions) Act 2003">Income Tax (Earnings and Pensions) Act 2003 (c. 1)</Citation>
,
<CitationSubRef id="c09806" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/6/paragraph/83" CitationRef="c09805" SectionRef="schedule-6-paragraph-83">Sch. 6 para. 83</CitationSubRef>
,
<CitationSubRef id="c09807" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/8/part/1" Operative="true" CitationRef="c09805" SectionRef="schedule-8-part-1">Sch. 8 Pt. 1</CitationSubRef>
) restored (retrospectively) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="c09808" Year="2005" Class="UnitedKingdomPublicGeneralAct" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef id="c09809" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/schedule/10/paragraph/63" Operative="true" CitationRef="c09808" SectionRef="schedule-10-paragraph-63">Sch. 10 para. 63</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c21616421" Type="M">
<Para>
<Text>Source-1970 s.211(1), (4) </Text>
</Para>
</Commentary>
<Commentary id="c23486691" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c09810" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/613/1" SectionRef="section-613-1">s. 613(1)</CitationSubRef>
substituted (12.8.2016) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2016/18" id="c09811" Year="2016" Class="UnitedKingdomPublicGeneralAct" Number="18" Title="House of Commons Members' Fund Act 2016">House of Commons Members' Fund Act 2016 (c. 18)</Citation>
,
<CitationSubRef id="c09812" URI="http://www.legislation.gov.uk/id/ukpga/2016/18/section/8/2/a" Operative="true" CitationRef="c09811" SectionRef="section-8-2-a">ss. 8(2)(a)</CitationSubRef>
,
<CitationSubRef id="c09813" URI="http://www.legislation.gov.uk/id/ukpga/2016/18/section/10" CitationRef="c09811" SectionRef="section-10">10</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c23486711" Type="F">
<Para>
<Text>
<CitationSubRef id="c09814" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/613/2" SectionRef="section-613-2">S. 613(2)</CitationSubRef>
omitted (12.8.2016) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2016/18" id="c09815" Year="2016" Class="UnitedKingdomPublicGeneralAct" Number="18" Title="House of Commons Members' Fund Act 2016">House of Commons Members' Fund Act 2016 (c. 18)</Citation>
,
<CitationSubRef id="c09816" URI="http://www.legislation.gov.uk/id/ukpga/2016/18/section/8/2/b" Operative="true" CitationRef="c09815" SectionRef="section-8-2-b">ss. 8(2)(b)</CitationSubRef>
,
<CitationSubRef id="c09817" URI="http://www.legislation.gov.uk/id/ukpga/2016/18/section/10" CitationRef="c09815" SectionRef="section-10">10</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c23481791" Type="F">
<Para>
<Text>
<CitationSubRef id="c09818" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/613/3" SectionRef="section-613-3">S. 613(3)</CitationSubRef>
repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/1" id="c09819" Year="2003" Class="UnitedKingdomPublicGeneralAct" Number="1" Title="Income Tax (Earnings and Pensions) Act 2003">Income Tax (Earnings and Pensions) Act 2003 (c. 1)</Citation>
,
<CitationSubRef id="c09820" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/6/paragraph/83" CitationRef="c09819" SectionRef="schedule-6-paragraph-83">Sch. 6 para. 83</CitationSubRef>
,
<CitationSubRef id="c09821" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/8/part/1" Operative="true" CitationRef="c09819" SectionRef="schedule-8-part-1">Sch. 8 Pt. 1</CitationSubRef>
(with
<CitationSubRef id="c09822" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/7" CitationRef="c09819" SectionRef="schedule-7">Sch. 7</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c21616441" Type="M">
<Para>
<Text>Source-1970 s.211(2) 1981 s.50(1); PPA 1987 Sch.3 2(1) </Text>
</Para>
</Commentary>
<Commentary id="c23486211" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="c09823" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/613/4" SectionRef="section-613-4">s. 613(4)</CitationSubRef>
repealed (6.4.2006) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="c09824" Year="2004" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="c09825" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/284/1" CitationRef="c09824" SectionRef="section-284-1">s. 284(1)</CitationSubRef>
,
<CitationSubRef id="c09826" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/35/paragraph/26/a" CitationRef="c09824" SectionRef="schedule-35-paragraph-26-a">Sch. 35 para. 26(a)</CitationSubRef>
,
<CitationSubRef id="c09827" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/42/part/3" Operative="true" CitationRef="c09824" SectionRef="schedule-42-part-3">Sch. 42 Pt. 3</CitationSubRef>
, Note (with Sch. 36)
</Text>
</Para>
</Commentary>
<Commentary id="c23486731" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c09828" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/613/4/a" SectionRef="section-613-4-a">s. 613(4)(a)</CitationSubRef>
substituted (12.8.2016) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2016/18" id="c09829" Year="2016" Class="UnitedKingdomPublicGeneralAct" Number="18" Title="House of Commons Members' Fund Act 2016">House of Commons Members' Fund Act 2016 (c. 18)</Citation>
,
<CitationSubRef id="c09830" URI="http://www.legislation.gov.uk/id/ukpga/2016/18/section/8/2/c" Operative="true" CitationRef="c09829" SectionRef="section-8-2-c">ss. 8(2)(c)</CitationSubRef>
,
<CitationSubRef id="c09831" URI="http://www.legislation.gov.uk/id/ukpga/2016/18/section/10" CitationRef="c09829" SectionRef="section-10">10</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c23486231" Type="F">
<Para>
<Text>
<CitationSubRef id="c09832" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/613/4/b" UpTo="http://www.legislation.gov.uk/id/ukpga/1988/1/section/613/4/d" Type="group" StartSectionRef="section-613-4-b" EndSectionRef="section-613-4-d">S. 613(4)(b)-(d)</CitationSubRef>
repealed (6.4.2006) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="c09833" Year="2004" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="c09834" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/284/1" CitationRef="c09833" SectionRef="section-284-1">s. 284(1)</CitationSubRef>
,
<CitationSubRef id="c09835" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/35/paragraph/26/a" CitationRef="c09833" SectionRef="schedule-35-paragraph-26-a">Sch. 35 para. 26(a)</CitationSubRef>
,
<CitationSubRef id="c09836" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/42/part/3" Operative="true" CitationRef="c09833" SectionRef="schedule-42-part-3">Sch. 42 Pt. 3</CitationSubRef>
, Note (with Sch. 36)
</Text>
</Para>
</Commentary>
<Commentary id="c22893861" Type="F">
<Para>
<Text>
<CitationSubRef id="c09837" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/613/4/bb" SectionRef="section-613-4-bb">S. 613(4)(bb)</CitationSubRef>
inserted (with effect in accordance with
<CitationSubRef id="c09838" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/52/2" CitationRef="c09839" SectionRef="section-52-2">s. 52(2)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c09839" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16" Title="Finance Act 1999">Finance Act 1999 (c. 16)</Citation>
,
<CitationSubRef id="c09840" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/5/paragraph/4" Operative="true" CitationRef="c09839" SectionRef="schedule-5-paragraph-4">Sch. 5 para. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c23486181" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c09841" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/613/4" SectionRef="section-613-4">s. 613(4)</CitationSubRef>
substituted (6.4.2006) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="c09842" Year="2004" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef id="c09843" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/284/1" CitationRef="c09842" SectionRef="section-284-1">s. 284(1)</CitationSubRef>
,
<CitationSubRef id="c09844" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/35/paragraph/26/b" Operative="true" CitationRef="c09842" SectionRef="schedule-35-paragraph-26-b">Sch. 35 para. 26(b)</CitationSubRef>
(with
<CitationSubRef id="c09845" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/36" CitationRef="c09842" SectionRef="schedule-36">Sch. 36</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>