296Armed forces' leave travel facilitiesU.K.
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adran has no associated
Nodiadau Esboniadol
(1)No liability to income tax arises in respect of—
(a)the provision of travel facilities for a member of the armed forces of the Crown going on or returning from leave, or
(b)a payment made in respect of such travel.
(2)In subsection (1) “travel facilities” does not include a vehicle.