Income Tax (Earnings and Pensions) Act 2003

[F1297AArmed forces: the Operational AllowanceU.K.
This adran has no associated Nodiadau Esboniadol

(1)No liability to income tax arises in respect of payments to members of the armed forces of the Crown of the Operational Allowance.

(2)The Operational Allowance is an allowance designated as such [F2under a Royal Warrant made under section 333 of the Armed Forces Act 2006] .]

Textual Amendments

F1S. 297A inserted (with effect in accordance with s. 64(2) of the amending Act) by Finance Act 2007 (c. 11), s. 64(1)

F2Words in s. 297A(2) substituted (with effect in accordance with s. 16(5) of the amending Act) by Finance Act 2012 (c. 14), s. 16(2)