Statute
Section 297B — Income Tax (Earnings and Pensions) Act 2003: Armed forces: the Council Tax Relief
Text of the provision Official document
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 under a Royal Warrant made under section 333 of the Armed Forces Act 2006 .
Official source: legislation.gov.uk
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