Section 297D — Income Tax (Earnings and Pensions) Act 2003: Armed forces: accommodation allowances

Armed forces: accommodation allowances 297D 1 No liability to income tax arises in respect of payments of accommodation allowances to, or in respect of, a member of the armed forces of the Crown.

2 An “accommodation allowance” is an allowance—

a payable out of the public revenue, b for, or towards, costs of accommodation, and c in respect of which any conditions specified in regulations made by the Treasury are met.

3 The provision that may be made by regulations under subsection (2)(c) includes provision framed by reference to a scheme (by whatever name called), or document, as it has effect from time to time.

4 Regulations under this section may make—

a different provision for different cases, and b different provision for different areas.

5 Regulations under this section that do not increase any person's liability to income tax may have effect in relation to times before they are made.