Section 52: Greater London Authority: severance payments

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 2: Income tax, corporation tax and capital gains tax_general

Section 291(2) of ITEPA 2003 (termination payments to MPs and others ceasing to hold office) is amended as follows.

In paragraph (ea), omit "or".

At the end of paragraph (f) insert

The amendments made by this section have effect in relation to payments made on or after 6 April 2008.

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