Part 3Income tax, corporation tax and capital gains tax
Other income tax measures
64Armed forces: the Operational Allowance
1
In ITEPA 2003, after section 297 insert—
297AArmed forces: the Operational Allowance
1
No liability to income tax arises in respect of payments to members of the armed forces of the Crown of the Operational Allowance.
2
The Operational Allowance is an allowance designated as such by the Secretary of State.
2
The amendment made by subsection (1) has effect in relation to payments whenever made.