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Sums paid or payable to or in respect of members of the armed forces of the Crown, or to or in respect of women serving in any of the capacities mentioned in the Tenth Schedule to the Income Tax Act, 1952, on account of the Korea gratuity, in pursuance of the scheme for payment of that gratuity announced on behalf of His Majesty's Government in the United Kingdom on the fourth day of October, nineteen hundred and fifty-one, shall not be regarded as being or having been income for any income tax purposes.
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