7Veteran conditions
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Nodiadau Esboniadol
(1)The veteran conditions are that—
(a)the earner has served for at least one day as a member of any of the regular forces,
(b)the employment is employment in a civilian capacity, and
(c)the earnings are paid during the period of one year beginning with the earner’s first day of employment in a civilian capacity since the earner last ceased to be a member of any of the regular forces.
(2)For the purposes of subsection (1)(c), it is immaterial if the earner’s first day of employment in a civilian capacity was before the start of the tax year 2022-23 (or, in a case where section 6(5) applies, the tax year 2021-22).