Statute
Section 296 — Income Tax (Earnings and Pensions) Act 2003: Armed forces' leave travel facilities
Text of the provision Official document
Armed forces' leave travel facilities 296 1 No liability to income tax arises in respect of—
a the provision of travel facilities for a member of the armed forces of the Crown going on or returning from leave, or b a payment made in respect of such travel.
2 In subsection (1) “ travel facilities ” does not include a vehicle.
Official source: legislation.gov.uk
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