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Finance Act 2008
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Finance Act 2008, Section 51 is up to date with all changes known to be in force on or before 24 November 2024. 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.
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51Armed forces: the Council Tax ReliefU.K.
(1)In ITEPA 2003, after section 297A insert—
“297BArmed forces: the Council Tax Relief
(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.”
(2)The amendment made by subsection (1) has effect in relation to payments made on or after 1 April 2008.
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