No income tax liability as general earnings arises on certain grants or payments (but this does not prevent a liability arising under the rules of ITEPA, Pt. 6, Ch. 3: see ¶422-000ff.). The exemption applies to grants or payments made (ITEPA 2003, s. 291):

(1)under s. 5(1) of the Parliamentary Standards Act 2009 in connection with a person’s ceasing to be a member of the House of Commons (in relation to grants and payments made on or after 1 April 2012 (FA 2012, s. 15));

(2)under the Ministerial and other Pensions and Salaries Act 1991, s. 4 (grants to persons ceasing to hold certain Ministerial and other offices);

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