Part III Income Tax, Corporation Tax and Capital Gains Tax
Members of parliaments and assemblies
52 Scottish Parliament and devolved assemblies.
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
shall have effect.
2
The amendments made by that Schedule have effect for the year 1999-00 and subsequent years of assessment.