Finance Act 1999 (c. 16)

Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Members of parliaments and assemblies U.K.

51 EU travel expenses. U.K.

(1) In section 200 of the Taxes Act 1988 (expenses of Members of Parliament), in subsection (2), for the words from “the cost of” to “Strasbourg” substitute “ EU travel expenses ” and after that subsection insert—

“(3) For the purposes of subsection (2) above “EU travel expenses” are the cost of, and any additional expenses incurred in, travelling between the United Kingdom and—

(a) any European Union institution in Brussels, Luxembourg or Strasbourg, or

(b) the national parliament of another member State.”.

(2) This section has effect in relation to sums paid on or after 1st April 1999.

52 Scottish Parliament and devolved assemblies. U.K.

(1) Schedule 5 to this Act, which makes amendments the effect of which is—

(a) to treat members of the Scottish Parliament, the National Assembly for Wales and the Northern Ireland Assembly in the same way, for tax purposes, as members of Parliament, and

(b) to treat certain office holders under the M1 Scotland Act 1998, the M2 Government of Wales Act 1998 and the M3 Northern Ireland Act 1998 in the same way, for tax purposes, as holders of ministerial and other offices,

shall have effect.

(2) The amendments made by that Schedule have effect for the year 1999-00 and subsequent years of assessment.

Marginal Citations

M1 1998 c.46.

M2 1998 c.38.

M3 1998 c.47.