(1)No liability to income tax in respect of earnings arises by virtue of any grant or payment to which this section applies (but see Chapter 3 of Part 6: payments and benefits on termination of employment etc.).
(2)This section applies to grants and payments—
(a)made in accordance with a resolution of the House of Commons to a person ceasing to be a Member of that House on a dissolution of Parliament,
(b)made under section 4 of the Ministerial and other Pensions and Salaries Act 1991 (c. 5) (grants to persons ceasing to hold certain ministerial and other offices),
(c)made under section 3 of the European Parliament (Pay and Pensions) Act 1979 (c. 50) (resettlement grants for persons ceasing to be Representatives),
(d)made under section 81(3) of the Scotland Act 1998 (c. 46) to a person—
(i)ceasing to be a member of the Scottish Parliament on its dissolution, or
(ii)ceasing to hold an office corresponding to a relevant office,
(e)made under section 18(1) of the Government of Wales Act 1998 (c. 38) to a person ceasing to be a member of the National Assembly for Wales on the expiry of the member’s term of office, or
(f)made under section 48(1) of the Northern Ireland Act 1998 (c. 47) to a person—
(i)ceasing to be a member of the Northern Ireland Assembly on its dissolution, or
(ii)ceasing to hold an office corresponding to a relevant office.
(3)In this section “a relevant office” has the same meaning as in section 4 of the Ministerial and other Pensions and Salaries Act 1991.