303 Visiting forces [etc]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Visiting forces and staff of designated allied headquarters

303  Visiting forces [etc]

(1)     No liability to income tax arises in respect of earnings if—

(a)     they are paid by the government of a designated country to a member of a visiting force of that country or of a civilian component of such a force, and

(b)     that person is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.

(2)     For the purposes of subsection (1)—

(a)     members of the armed forces of a designated country who are attached to a designated [international military] headquarters are treated as a visiting force of that country, and

(b)

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