Statute
Section 411 — Income Tax (Earnings and Pensions) Act 2003: Exception for payments and benefits for forces
Text of the provision Official document
Exception for payments and benefits for forces 411 1 This Chapter does not apply to a payment or other benefit provided—
a under a Royal Warrant, Queen’s Order or Order in Council relating to members of Her Majesty’s forces, or b by way of payment in commutation of annual or other periodical payments authorised by any such Warrant or Order.
2 This Chapter does not apply to a payment or other benefit provided under a scheme established by an order under section 1(1) of the Armed Forces (Pensions and Compensation) Act 2004.
Official source: legislation.gov.uk
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