Version Superseded: 12/08/2016
Point in time view as at 17/07/2013.
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.
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.
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).
If section 619 applies, the taxable pension income for a tax year is the total amount of the payments made in that year.
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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