Point in time view as at 02/12/2019.
Income Tax (Earnings and Pensions) Act 2003, Section 298 is up to date with all changes known to be in force on or before 06 March 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.
No liability to income tax arises in respect of the following sums if they are payable out of the public revenue to members of the reserve and auxiliary forces of the Crown—
(a)training expenses allowances, and
(b)bounties payable in consideration of the members undertaking certain training and attaining a particular standard of efficiency.
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