16 Employment income exemptions: armed forces
Finance Act 2012 (2012 c 14) | Legislation

16  Employment income exemptions: armed forces

(1)     Chapter 8 of Part 4 of ITEPA 2003 (exemptions: special kinds of employees) is amended as follows.

(2)     In section 297A (exemption for Operational Allowance), in subsection (2), for “by the Secretary of State” substitute “under a Royal

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