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amend
the Life Peerages Act 1958 to provide a tax residency requirement
for |
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the conferral of life peerages
under that Act. |
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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 |
Tax
residency requirement before conferral of peerage for life |
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(1) |
The Life
Peerages Act 1958 (c. 21) is amended as follows. |
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(2) |
In section 1 (power to
create life peerages carrying right to sit in the House of |
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Lords), after subsection
(3) there is inserted— |
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“(3A) |
A life peerage may be
conferred under this section on a person only if |
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5 |
that
person has been ordinarily resident in the United Kingdom for
the |
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purposes
of the Income and Corporation Taxes
Act 1988 for the five |
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years
before the conferral; but this requirement does not apply if
the |
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reason
for that person’s absence from the United Kingdom was— |
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(a) |
his service in Her Majesty’s
Diplomatic Service or other service |
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10 |
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(b) |
his membership of or service
in a branch of the European Union |
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or
other international organisation or court of which the United
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(3) |
Nothing in this Act affects
appointments or conferrals made before the |
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15 |
commencement of this Act. |
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(4) |
Nothing in this Act affects
the ability of any bishop of the Church of England |
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to receive a writ of summons
as a Lord Spiritual. |
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(5) |
Nothing in this Act affects
the qualifications for appointment as a Lord of |
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Appeal in Ordinary under
section 6 of the Appellate Jurisdiction
Act 1876 |
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20 |
(c. 59) (appointment
of Lords of Appeal in Ordinary by Her Majesty). |
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(6) |
Nothing in this Act affects
any member of the House of Lords by virtue of |
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section 2 of the House
of Lords Act 1999 (c. 34) (exception from section
1). |
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