← Income Tax (Earnings and Pensions) Act 2003

Income Tax (Earnings and Pensions) Act 2003 s 296

s 296 Armed 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.

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