Finance Act 1999
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Change 1
SCHEDULE 5 Scottish Parliament and devolved assemblies: exemptions and reliefs
Section 52. Payments on dissolution, etc., or loss of office Payments in respect of overnight expenses or EU travel Office-holders’ transport and subsistence Trustees’ income from parliamentary pension funds 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and in the closing words for “Funds” (twice) substitute “ funds ”. Relevant statutory schemes 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pensions of members of the Scottish Executive 6 (1) Sub-paragraph (2) below applies if provision under the Scotland Act 1998 is made for the salary paid to members of the Scottish Parliament who are also members of the Scottish Executive to be lower than that of other members of the Scottish Parliament. (2) In that case, sections 629 ... of the Taxes Act 1988 (under which part of the salary of the holder of certain offices is treated as remuneration as a member of the House of Commons) apply in relation to the salary of a member of the Scottish Executive who is also a member of the Scottish Parliament as they apply in relation to the salary of the holder of a qualifying office within the meaning of those sections who is also a member of the House of Commons, with such modifications as the Treasury may specify by order. (3) In this paragraph references to a member of the Scottish Executive include a junior Scottish Minister.
SCHEDULE 5 Scottish Parliament and devolved assemblies: exemptions and reliefs
Section 52. Payments on dissolution, etc., or loss of office Payments in respect of overnight expenses or EU travel Office-holders’ transport and subsistence Trustees’ income from parliamentary pension funds 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and in the closing words for “Funds” (twice) substitute “ funds ”. Relevant statutory schemes 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pensions of members of the Scottish Executive 6 (1) Sub-paragraph (2) below applies if provision under the Scotland Act 1998 is made for the salary paid to members of the Scottish Parliament who are also members of the Scottish Executive to be lower than that of other members of the Scottish Parliament. (2) In that case, sections 629 ... of the Taxes Act 1988 (under which part of the salary of the holder of certain offices is treated as remuneration as a member of the House of Commons) apply in relation to the salary of a member of the Scottish Executive who is also a member of the Scottish Parliament as they apply in relation to the salary of the holder of a qualifying office within the meaning of those sections who is also a member of the House of Commons, with such modifications as the Treasury may specify by order. (3) In this paragraph references to a member of the Scottish Executive include a junior Scottish Minister.
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