{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-613",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-613.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "section/613",
  "kind": "section",
  "number": "613",
  "heading": "Parliamentary pension funds.",
  "text": "(1) The salary of a Member of the House of Commons shall, for all the purposes of the Income Tax Acts, be treated as reduced by the amounts deducted in pursuance of section 4 of the House of Commons Members' Fund Act 2016; but a Member shall not by reason of any such deduction be entitled to relief under any other provision of the Income Tax Acts.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) The . . . trustees of—\n(a) the House of Commons Members’ Fund specified in section 1 of the 2016 Act;\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(bb) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nshall be entitled to exemption from income tax in respect of all income derived from that Fund or any investment of that Fund.\nA claim under this subsection shall be made to the Board.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 613(1) (which was repealed by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 83, Sch. 8 Pt. 1) restored (retrospectively) by Finance Act 2005 (c. 7), Sch. 10 para. 63"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 613(1) substituted (12.8.2016) by House of Commons Members' Fund Act 2016 (c. 18), ss. 8(2)(a), 10"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 613(2) omitted (12.8.2016) by virtue of House of Commons Members' Fund Act 2016 (c. 18), ss. 8(2)(b), 10"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 613(3) repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 83, Sch. 8 Pt. 1 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 613(4) repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 26(a), Sch. 42 Pt. 3, Note (with Sch. 36)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 613(4)(a) substituted (12.8.2016) by House of Commons Members' Fund Act 2016 (c. 18), ss. 8(2)(c), 10"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "S. 613(4)(b)-(d) repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 26(a), Sch. 42 Pt. 3, Note (with Sch. 36)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 613(4)(bb) inserted (with effect in accordance with s. 52(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 5 para. 4"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 613(4) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 26(b) (with Sch. 36)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "Source-1970 s.211(1), (4)"
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Source-1970 s.211(2) 1981 s.50(1); PPA 1987 Sch.3 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/section/613",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}