Statute
Section 51 — Finance Act 2008: Armed forces: the Council Tax Relief
Text of the provision Official document
Armed forces: the Council Tax Relief 51 1 In ITEPA 2003, after section 297A insert— Armed forces: the Council Tax Relief 297B 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.
Official source: legislation.gov.uk
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