Part 4

Employment income: exemptions
Chapter 8

Exemptions: special kinds of employees

Crown employees

Crown employees' foreign service allowances
299
1
No liability to income tax arises in respect of an allowance paid to a person in employment under the Crown if it is certified to represent compensation for the extra cost of being obliged to live outside the United Kingdom in order to perform the duties of the employment.
2
A certificate under subsection (1) may only be given by—
a
the Treasury,
b
the Secretary of State,
c
the Lord Chancellor,
d
the Chancellor of the Exchequer,
e
the Minister for the Civil Service,
f
the Lord President of the Council,
g
the Lord Privy Seal, or
h
the Attorney General.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)