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

Members of parliaments and assemblies U.K.

F1 51 EU travel expenses. U.K.

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Textual Amendments

F1 Ss. 48-51 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

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.