Part 4

Employment income: exemptions
Chapter 8

Exemptions: special kinds of employees

Armed forces

Armed forces' leave travel facilities
296
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.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)