Part 4Employment income: exemptions
Chapter 8Exemptions: special kinds of employees
Armed forces
296Armed forces' leave travel facilities
(1)
No liability to income tax arises in respect of—
(a)
the provision of travel facilities for a member of the armed forces of the Crown going on or returning from leave, or
(b)
a payment made in respect of such travel.
(2)
In subsection (1) “travel facilities” does not include a vehicle.