Part 4

Employment income: exemptions
Chapter 8

Exemptions: special kinds of employees

Armed forces

Reserve and auxiliary forces' training allowances
298
No liability to income tax arises in respect of the following sums if they are payable out of the public revenue to members of the reserve and auxiliary forces of the Crown—
a
training expenses allowances, and
b
bounties payable in consideration of the members undertaking certain training and attaining a particular standard of efficiency.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)