Part 3Income tax, corporation tax and capital gains tax
Other income tax measures
64Armed forces: the Operational Allowance
(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.