The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2023
These Regulations specify a condition for a payment to fall within the definition of an “accommodation allowance” for the purposes of section 297D of the Income Tax (Earnings and Pensions) Act 2003 (c. 1). Section 297D provides an income tax exemption for payments made to, or in respect of, members of the armed forces of the Crown out of public revenue for or towards the costs of accommodation.
Lifecycle
Department
Made
23 May 2023
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In force
15 Jun 2023
Enabling power
The Treasury, in exercise of the powers conferred by section 297D(2)(c), (3) and (5) of the Income Tax (Earnings and Pensions) Act 2003, make the following Regulations:
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