291 Termination payments to MPs and others ceasing to hold office
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

MPs, government ministers etc

291  Termination payments to MPs and others ceasing to hold office

(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 under section 5(1) of the Parliamentary Standards Act 2009 in connection with a person's ceasing to be a member of the House of Commons,]

(b)

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