C1Part 4Employment income: exemptions
Annotations:
Modifications etc. (not altering text)
Chapter 8Exemptions: special kinds of employees
Armed forces
297AF1Armed forces: the Operational Allowance
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 .
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)