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Changes over time for: Section 299


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 02/12/2019.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 299 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.

Changes to Legislation
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299Crown employees' foreign service allowancesU.K.
This section has no associated Explanatory Notes
(1)No liability to income tax arises in respect of an allowance paid to a person in employment under the Crown if it is certified to represent compensation for the extra cost of being obliged to live outside the United Kingdom in order to perform the duties of the employment.
(2)A certificate under subsection (1) may only be given by—
(a)the Treasury,
(b)the Secretary of State,
(c)the Lord Chancellor,
(d)the Chancellor of the Exchequer,
(e)the Minister for the Civil Service,
(f)the Lord President of the Council,
(g)the Lord Privy Seal, or
(h)the Attorney General.
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