SCHEDULES
SCHEDULE 5Scottish Parliament and devolved assemblies: exemptions and reliefs
Relevant statutory schemes
5
1
In section 611A of the Taxes Act 1988 (definition of relevant statutory scheme), for subsection (1) substitute—
1
In this Chapter any reference to a relevant statutory scheme is to—
a
a statutory scheme established before 14th March 1989, or
b
a statutory scheme established on or after that date and entered in the register maintained by the Board for the purposes of this section, or
c
a parliamentary pension scheme.
2
At the end of that section add—
5
In subsection (1)(c) “parliamentary pension scheme” means—
a
the Parliamentary pension scheme within the meaning of the [1987 c. 45.] Parliamentary and other Pensions Act 1987;
b
any pension scheme established for members of the Scottish Parliament under section 81(4) of the Scotland Act 1998;
c
any pension scheme established for members of the Welsh Assembly under section 18(2) of the Government of Wales Act 1998;
d
any pension scheme established for members of the Northern Ireland Assembly under section 48(2) of the Northern Ireland Act 1998;
e
the pension scheme established for members of the European Parliament under section 4 of the [1979 c. 50.] European Parliament (Pay and Pensions) Act 1979;
f
the pension scheme established under section 3 of the [1965 c. 18(N.I.).] Ministerial Salaries and Members' Pensions Act (Northern Ireland) 1965;
g
the pension scheme established under the [S.I. 1976/1779.] Assembly Pensions (Northern Ireland) Order 1976.