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Finance Act 2007

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Finance Act 2007, Section 64 is up to date with all changes known to be in force on or before 14 February 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. Help about Changes to Legislation

64Armed forces: the Operational AllowanceU.K.

(1)In ITEPA 2003, after section 297 insert—

297AArmed 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 by the Secretary of State.

(2)The amendment made by subsection (1) has effect in relation to payments whenever made.

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