Section 52 | Greater London Authority: severance payments

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

(2)In paragraph (ea), omit “or”.

(3)At the end of paragraph (f) insert

(g)made under section 26A of the Greater London Authority Act 1999 (payments on ceasing to hold office as Mayor of London or as a member of the London Assembly).

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