Finance Act 2009

56 MEPs' pay, allowances and pensions under European Parliament Statute

(1) Part 18 of ICTA (double tax relief) has effect as if tax for the benefit of the Communities payable in respect of any income under—

(a) Articles 9.1 and 10 (salaries),

(b) Article 13 (transitional allowances), or

(c) Article 14, 15 or 17 (pensions for old-age, incapacity and survivors),

of the Statute for Members of the European Parliament (2005/684/EC, Euratom) were payable under the law of a territory outside the United Kingdom.

(2) In section 291(2)(c) of ITEPA 2003 (termination payments under section 3 of European Parliament (Pay and Pensions) Act 1979), insert at the end “or under Article 13 of the Statute for Members of the European Parliament (transitional allowances),”.

(3) This section has effect for the tax year 2009-10 and subsequent tax years.