http://www.legislation.gov.uk/uksi/2011/2281/regulation/6/madeThe Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2011Armed forcesIncome taxTaxFurther and higher educationFirst degrees and coursesenKing's Printer of Acts of Parliament2018-03-21INCOME TAXThese Regulations amend the Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007 (“the 2007 Regulations”), which exempt specified benefits under an employer-financed retirement benefits scheme from the charge to tax under section 394 of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA 2003”).6Excluded benefits

After regulation 3(2)(c) (excluded benefits) insert—

ca

in the case of the benefits described in paragraph 18 (tuition fees for armed forces personnel) of Part 3 of the Schedule (other benefits)—

i

a member of the armed forces, and

ii

after the death or medical discharge of a member of the armed forces, a member of his or her family,

cb

in the case of the benefits described in paragraph 19 (armed forces resettlement commutation and resettlement grants schemes) of the Schedule, a member of the armed forces, and

cc

in the case of the benefits described in paragraph 20 (the armed forces gratuity earnings scheme) of the Schedule—

i

a member of the armed forces, and

ii

after the death of a member of the armed forces, a member of his or her family or the personal representatives of the member of the armed forces, and

cd

in the case of the benefits described in paragraph 21 (independent inquest advice service) of the Schedule—

i

a member of the family of the armed forces member, or

ii

a brother or sister of the member of the armed forces.

.

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<dc:title>The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2011</dc:title>
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<p>After regulation 3(2)(c) (excluded benefits) insert—</p>
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