Introduction Details of the Section
2.Subsection (1) provides that Part 18 of ICTA (double taxation relief) will apply to tax paid for the benefit of the European Communities on certain types of income under the Statute as if it were payable under the law of a territory outside the UK.
3.Subsection (2) provides for the amendment of section 291 of ITEPA (termination payments to MPs and others ceasing to hold office) by treating payments of transitional allowances under the Statute in the same way as termination payments to MEPs under the similar, existing scheme under the European Parliament (Pay and Pensions) Act 1979.