Salaries and allowances for MPs U.K.

7 Information and guidance F1 ... U.K.

[F2 (A1) The IPSA must—

(a) prepare guidance for members of the House of Commons about making claims under the MPs' allowances scheme;

(b) review the guidance regularly and revise it as appropriate;

(c) publish the guidance in a way the IPSA considers appropriate;

(d) provide to any member on request such further advice about making claims as the IPSA considers appropriate.]

(1) The IPSA must provide to members of the House of Commons—

(a) details of any general information or guidance about taxation issues published by HMRC that it considers they should be aware of, and

(b) any other general information or guidance about taxation issues that it considers appropriate (consulting HMRC for this purpose as it considers appropriate).

(2) “Taxation issues” means—

(a) issues about the taxation of salaries payable under section 4 and allowances payable under the MPs' allowances scheme, and

(b) any other issues about taxation arising in connection with those salaries and allowances.

(3) “HMRC” means Her Majesty's Revenue and Customs.

Textual Amendments

F1 Words in heading omitted (7.5.2010) by virtue of Constitutional Reform and Governance Act 2010 (c. 25), ss. 31(6)(b), 52; S.I. 2010/1277, art. 3(d)

F2 S. 7(A1) inserted (7.5.2010) by Constitutional Reform and Governance Act 2010 (c. 25), ss. 31(6)(a), 52; S.I. 2010/1277, art. 3(d)

Commencement Information

I1 S. 7 in force at 7.5.2010 by S.I. 2010/1278, art. 2