Part 4 U.K.Employment income: exemptions

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

Armed forces U.K.

[F1 297BArmed forces: the Council Tax Relief U.K.

(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 by the Secretary of State.]

Textual Amendments

F1 S. 297B inserted (with effect in accordance with s. 51(2) of the amending Act) by Finance Act 2008 (c. 9), s. 51(1)