[F1M1(1)]Where any allowance to any person in the service of the Crown is certified F2. . . to represent compensation for the extra cost of having to live outside the United Kingdom in order to perform his duties, that allowance shall not be regarded as income for any income tax purpose.
[F3(2)A certificate under subsection (1) shall be given by the Treasury, the Secretary of State, the Lord Chancellor, the Chancellor of the Exchequer, the Minister of Agriculture, Fisheries and Food, the Minister for the Civil Service, the Lord President of the Council, the Lord Privy Seal, the Attorney General or the Lord Advocate.]
Textual Amendments
F1S. 319 renumbered as s. 319(1) (1.4.1996) by virtue of The Transfer of Functions (Foreign Service Allowance) Order 1996 (S.I. 1996/313), art. 2(2)
F2Words in s. 319(1) omitted (1.4.1996) by virtue of The Transfer of Functions (Foreign Service Allowance) Order 1996 (S.I. 1996/313), art. 2(2)(a)
F3S. 319(2) added (1.4.1996) by The Transfer of Functions (Foreign Service Allowance) Order 1996 (S.I. 1996/313), art. 2(2)(b)
Modifications etc. (not altering text)
C1S. 319: functions of the Treasury made exercisable concurrently (1.4.1996) by virtue of The Transfer of Functions (Foreign Service Allowance) Order 1996 (S.I. 1996/313), art. 2(1)
C2S. 319: functions of the Lord Advocate transferred to the Secretary of State (19.5.1999) by virtue of The Transfer of Functions (Lord Advocate and Secretary of State) Order 1999 (S.I. 1996/678), art. 2(1), Sch.
Marginal Citations
M1Source-1970 s.369