C1C2Part 9Pension income
Annotations:
Modifications etc. (not altering text)
C2
Pt. 9 excluded by 2004 c. 12, Sch. 36 para. 45A(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 19)
Chapter 12House of Commons Members' Fund
619The House of Commons Members' Fund
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”
In this Chapter “House of Commons Members' Fund” means the fund with that name F1specified in section 1 of the House of Commons Members' Fund Act 2016.
621Taxable pension income
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 tax
If section 619 applies, the person liable for any tax charged under this Part is the person receiving or entitled to the payments.
Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)