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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 297A

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Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 297A is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1297AArmed forces: the Operational AllowanceU.K.
This section has no associated Explanatory Notes

(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)

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