Part 4Employment income: exemptions
Chapter 8Exemptions: special kinds of employees
Armed forces
297Armed forces' food, drink and mess allowances
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.