Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 4 U.K. Employment income: exemptions

Chapter 8 U.K. Exemptions: special kinds of employees

Armed forces U.K.

[F1 297A Armed forces: the Operational Allowance U.K.

(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 [F2 under a Royal Warrant made under section 333 of the Armed Forces Act 2006] .]

Textual Amendments

F1 S. 297A inserted (with effect in accordance with s. 64(2) of the amending Act) by Finance Act 2007 (c. 11), s. 64(1)

F2 Words 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)