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(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.
(1)No liability to income tax arises in respect of allowances if—
(a)they are payable out of the public revenue to any description of members of the armed forces of the Crown, and
(b)the Treasury certifies that they are payable to them instead of food or drink normally supplied to members of the armed forces.
(2)No liability to income tax arises in respect of allowances if—
(a)they are payable out of the public revenue in respect of any description of members of the armed forces of the Crown, and
(b)the Treasury certifies that they are so payable as a contribution to the expenses of a mess.
(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)
(1)No liability to income tax arises in respect of payments of the Council Tax Relief to members of the armed forces of the Crown.
(2)Payments of the Council Tax Relief are payments designated as such [F4under a Royal Warrant made under section 333 of the Armed Forces Act 2006] .]
Textual Amendments
F3S. 297B inserted (with effect in accordance with s. 51(2) of the amending Act) by Finance Act 2008 (c. 9), s. 51(1)
F4Words in s. 297B(2) substituted (with effect in accordance with s. 16(5) of the amending Act) by Finance Act 2012 (c. 14), s. 16(3)
(1)No liability to income tax arises in respect of payments of the Continuity of Education Allowance to or in respect of members of the armed forces of the Crown during their employment under the Crown or after their deaths.
(2)The Continuity of Education Allowance is an allowance designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006.]
Textual Amendments
F5S. 297C inserted (with effect in accordance with s. 16(5) of the amending Act) by Finance Act 2012 (c. 14), s. 16(4)
No liability to income tax arises in respect of the following sums if they are payable out of the public revenue to members of the reserve and auxiliary forces of the Crown—
(a)training expenses allowances, and
(b)bounties payable in consideration of the members undertaking certain training and attaining a particular standard of efficiency.