Section 297 — Income Tax (Earnings and Pensions) Act 2003: Armed forces' food, drink and mess allowances

Armed forces' food, drink and mess allowances 297 1 No liability to income tax arises in respect of allowances if—

a they are payable out of the public revenue to any description of members of the armed forces of the Crown, and b the Treasury certifies that they are payable to them instead of food or drink normally supplied to members of the armed forces.

2 No liability to income tax arises in respect of allowances if—

a they are payable out of the public revenue in respect of any description of members of the armed forces of the Crown, and b the Treasury certifies that they are so payable as a contribution to the expenses of a mess.