1.—(1) These Regulations may be cited as the Income Tax (Accommodation Allowances of Armed Forces) Regulations 2024 and come into force on 11th March 2024.
(2) In these Regulations “JSP” means the document published by the Ministry of Defence on 19 January 2024 entitled “Joint Service Publication: 464 Tri-Service Accommodation Regulations, Volume 1, Part 6 and 8” as it has effect from time to time.