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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Armed forces

  • Section 296 Armed forces' leave travel facilities
  • Section 297 Armed forces' food, drink and mess allowances
  • Section 297A Armed forces: the Operational Allowance
  • Section 297B Armed forces: the Council Tax Relief
  • Section 297C Armed forces: Continuity of Education Allowance
  • Section 297D Armed forces: accommodation allowances
  • Section 298 Reserve and auxiliary forces' training allowances
  1. Armed forces
  2. Armed forces: Continuity of Education Allowance

Section 297C | Armed forces: Continuity of Education Allowance F1

From legislation.gov.uk

(1)No liability to income tax arises in respect of payments of the Continuity of Education Allowance to or in respect of members of the armed forces of the Crown during their employment under the Crown or after their deaths.

(2)The Continuity of Education Allowance is an allowance designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006.

Notes

  1. F1

    S. 297C inserted (with effect in accordance with s. 16(5) of the amending Act) by Finance Act 2012 (c. 14), s. 16(4)

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