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