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

to treat certain office holders under the M1Scotland Act 1998, the M2Government of Wales Act 1998 and the M3Northern 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.