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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Chapter 12

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Version Superseded: 12/08/2016

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Point in time view as at 03/08/2005.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Chapter 12 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Chapter 12U.K.House of Commons Members' Fund

619The House of Commons Members' FundU.K.

This section applies to any periodical payment granted out of—

(a)the House of Commons Members' Fund,

(b)sums appropriated from that Fund, or

(c)income from sums appropriated from that Fund.

620Meaning of “House of Commons Members' Fund”U.K.

In this Chapter “House of Commons Members' Fund” means the fund with that name established by section 1 of the House of Commons Members' Fund Act 1939 (c. 49).

621Taxable pension incomeU.K.

If section 619 applies, the taxable pension income for a tax year is the total amount of the payments made in that year.

622Person liable for taxU.K.

If section 619 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the payments.

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