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Office Holders (Classifications)

Volume 885: debated on Monday 27 January 1975

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asked the Secretary of State for Social Services if she will explain the difference between (a) an office holder of profit under the Crown and (b) an office holder into which category Members of Parliament are soon to be reclassified.

The definition of an holder of an office of profit under the Crown, as used for the purposes of disqualification for membership of the House of Commons, is contained in the House of Commons Disqualification Act 1957, to which Schedule 1 lists the offices in question. Office holders for the purposes of Section 1(7) of the Social Security Act 1973 are those who hold an office with emoluments chargeable to income tax under Schedule E for the purposes of Section 181(1) of the Income and Corporation Taxes Act 1970—including those whose office is an office of profit under the Crown and whose emoluments therefrom are so chargeable.