Part 2Income tax, corporation tax and capital gains tax_general
Employment matters
51Armed forces: the Council Tax Relief
1
In ITEPA 2003, after section 297A insert—
297BArmed forces: the Council Tax Relief
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 by the Secretary of State.
2
The amendment made by subsection (1) has effect in relation to payments made on or after 1 April 2008.