41 Tax status of MPs and members of the House of Lords
Constitutional Reform and Governance Act 2010 (2010 c 25) | Legislation

Part 4 Tax Status of MPs and Members of the House of Lords

41  Tax status of MPs and members of the House of Lords

(1)     Subsection (2) applies if a person is for any part of a tax year—

(a)     a member of the House of Commons, or

(b)     a member of the House of Lords.

(2)     The person is to be treated for the purposes of the taxes listed in subsection (3) as resident, . . . and domiciled in the United Kingdom for the whole of that tax year.

(3)     The taxes are—

(a)     income tax,

(b)     capital gains tax, and

(c)     inheritance

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