Parliamentary pension funds
Chargeable gains
Legislation/Regulatory –
TCGA92 s. 271(1)(b)
Deductions
House of Commons Members' Fund
Generally
Legislation/Regulatory –
ITEPA2003 s. 619
HMRC Guidance –
EIM74309
Meaning
Legislation/Regulatory –
ITEPA2003 s. 620
Person liable for tax
Legislation/Regulatory –
ITEPA2003 s. 622
Taxable pension income
Legislation/Regulatory –
ITEPA2003 s. 621
Manufactured payments
Legislation/Regulatory –
SI 1995/3036