3.28The disqualification rules for aliens are the same as for the House of Commons (see para 3.2 ).1 All Members of the House of Lords are treated as resident, ordinarily resident and domiciled in the United Kingdom for tax purposes.2
1. See also the Constitutional Reform and Governance Act 2010, s 47 which reinstated the modification made by the British Nationality Act 1981 in respect of membership of the House of Lords.
2. Constitutional Reform and Governance Act 2010, s 41.