8 Exemption for armed forces' accommodation allowances

8  Exemption for armed forces' accommodation allowances

(1)     In Chapter 8 of Part 4 of ITEPA 2003 (exemptions: special kinds of employees), after section 297C insert—

“297D Armed forces: accommodation allowances

(1)     No liability to income tax arises in respect of payments of accommodation allowances to, or in

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