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The Income Tax (Pay As You Earn) Regulations 2003

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Interpretation of Chapter 2

122.  (1)  In this Chapter—

“the Ministry” means the Ministry of Defence;

“reserve forces” means the forces specified in paragraph (2);

“reserve pay” means relevant payments made by the Ministry to members of the reserve forces;

“reservist” means any person in receipt of reserve pay, but does not include a person who is not resident in the United Kingdom and is serving outside the United Kingdom.

(2) The forces specified in this paragraph are—

(a)the Royal Naval Reserve (including Queen Alexandra’s Royal Naval Nursing Service Reserve),

(b)the Royal Marines Reserve,

(c)the Territorial Army,

(d)the Royal Auxiliary Air Force,

(e)the University Air Squadron, and

(f)Officers, Adult Instructors and Adult Warrant Officers of the Sea Cadet Corps, Army Cadet Force, Air Training Corps or Combined Cadet Force.

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