|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Make
provision for disqualification from membership of the House of
|
|
|
|
Commons and the House of Lords
on grounds relating to residence and
|
|
|
|
domicile for taxation purposes;
and for connected purposes.
|
|
|
|
Be
it enacted by the Queen’s most Excellent Majesty, by
and with the advice and
|
|
|
|
consent of the Lords Spiritual
and Temporal, and Commons, in this present
|
|
|
|
Parliament assembled, and by
the authority of the same, as follows:—
|
|
|
|
1
|
Disqualification
on grounds of residence and domicile for taxation purposes
|
|
|
|
(1)
|
Subject to the provisions of
this Act, a person is disqualified from membership
|
|
|
|
of the House of Commons and House
of Lords if he does not comply with the
|
|
|
|
conditions set out in subsection
(2).
|
|
|
|
(2)
|
The conditions referred to in
subsection (1) are—
|
|
5
|
|
(a)
|
that he was resident in the United
Kingdom for the purposes of Part 14
|
|
|
|
of the Income Tax Act 2007 (c.
3) for the tax year during which he was
|
|
|
|
elected or appointed and for each
subsequent tax year; and
|
|
|
|
(b)
|
in the case of a non-domiciled
United Kingdom resident, that he has not
|
|
|
|
made a claim to be taxed on the
remittance basis in respect of the tax
|
|
10
|
|
year in which he was first elected
or appointed, nor in any subsequent
|
|
|
|
tax year during which he was a
Member of Parliament.
|
|
|
|
(3)
|
Members of Parliament must submit
a declaration to the relevant authority
|
|
|
|
indicating that they are in compliance
with the conditions set out in subsection
|
|
|
|
|
15
|
|
(4)
|
A declaration under subsection
(3) must be submitted to the relevant
|
|
|
|
|
|
|
(a)
|
within 30 days of the date of
election or appointment;
|
|
|
|
(b)
|
in the case of existing members
of the House of Commons, within 30
|
|
|
|
days of the date on which this
Act comes into force, and within 30 days
|
|
20
|
|
of their election to any subsequent
Parliament; or
|
|
|
|
(c)
|
in the case of existing members
of the House of Lords, within 30 days
|
|
|
|
of the date on which this Act
comes into force, and subsequently
|
|
|
|
between 1 February and 5 April
in each calendar year.
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
| |
|
(5)
|
Declarations
must be made in accordance with arrangements made by the
|
|
|
|
|
|
|
(6)
|
Members of Parliament who do
not submit a declaration in accordance with
|
|
|
|
subsections (4) and (5) shall
be liable to disqualification under this section.
|
|
|
|
(7)
|
The provisions of this Act shall
not apply to any Member of Parliament in
|
|
5
|
|
respect of any tax year prior
to the one in which this Act comes into force.
|
|
|
|
(8)
|
In sections 6 and 7 of the House
of Commons Disqualification Act 1975 (c. 24),
|
|
|
|
references to that Act shall
be construed as including references to the
|
|
|
|
Disqualification from Parliament
(Taxation Status) Act 2008.
|
|
|
|
|
10
|
|
|
|
|
“appointed” means
to have received a writ of summons to attend the
|
|
|
|
|
|
|
“Member of Parliament”
means a member of the House of Commons or a
|
|
|
|
member of the House of Lords;
|
|
15
|
|
“relevant authority”
means—
|
|
|
|
(a)
|
in the case of the House
of Commons, the Speaker, and
|
|
|
|
(b)
|
in the case of the House
of Lords, the Lord Speaker.
|
|
|
|
|
|
|
This Act may be cited as the
Disqualification from Parliament (Taxation Status)
|
|
20
|
|
|
|
| |
|
|
|
