{
  "url": "https://openlegislation.uk/armed-forces-and-reserve-forces-compensation-scheme-excluded-benefits-for-tax-purposes-regulations-2006",
  "json_url": "https://openlegislation.uk/armed-forces-and-reserve-forces-compensation-scheme-excluded-benefits-for-tax-purposes-regulations-2006.json",
  "id": "uksi/2006/132",
  "title": "The Armed Forces and Reserve Forces (Compensation Scheme) (Excluded Benefits for Tax Purposes) Regulations 2006",
  "short_title": "Armed Forces and Reserve Forces (Compensation Scheme) (Excluded Benefits for Tax Purposes) 2006",
  "long_title": "These Regulations prescribe any benefit which is provided under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2005 (S.I 2005/439) as an excluded benefit under section 393B(3)(d) of the Income Tax Earnings and Pensions Act 2003 (c. 1) and hence not a relevant benefit for the purposes of Chapter 2 of Part 6 of that Act.",
  "citation": "S.I. 2006/132",
  "type": "uksi",
  "year": "2006",
  "number": "132",
  "version": "current",
  "date": "2006-01-25",
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      "url": "https://openlegislation.uk/armed-forces-and-reserve-forces-compensation-scheme-excluded-benefits-for-tax-purposes-regulations-2006/introduction",
      "extent": null,
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    },
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/armed-forces-and-reserve-forces-compensation-scheme-excluded-benefits-for-tax-purposes-regulations-2006/regulation-1",
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      "path": "regulation/2",
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      "heading": "Benefits excluded from charge under Chapter 2 of Part 6 of ITEPA 2003",
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    },
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      "url": "https://openlegislation.uk/armed-forces-and-reserve-forces-compensation-scheme-excluded-benefits-for-tax-purposes-regulations-2006/signature",
      "extent": null,
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    {
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/armed-forces-and-reserve-forces-compensation-scheme-excluded-benefits-for-tax-purposes-regulations-2006/note",
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    }
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      "language": null,
      "date": "2008-12-10",
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      "url": "https://openlegislation.uk/armed-forces-and-reserve-forces-compensation-scheme-excluded-benefits-for-tax-purposes-regulations-2006/pdf/uksi_20060132_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2006/132/pdfs/uksi_20060132_en.pdf"
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      "title": "Explanatory Memorandum",
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      "language": null,
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      "source_url": "https://www.legislation.gov.uk/uksi/2006/132/pdfs/uksiem_20060132_en.pdf"
    }
  ],
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    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
      "provisions": [
        "section/393B"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/armed-forces-and-reserve-forces-compensation-scheme-excluded-benefits-for-tax-purposes-regulations-2006/changes.json",
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  "changes_made_by_url": "https://openlegislation.uk/armed-forces-and-reserve-forces-compensation-scheme-excluded-benefits-for-tax-purposes-regulations-2006/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/armed-forces-and-reserve-forces-compensation-scheme-excluded-benefits-for-tax-purposes-regulations-2006/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/132",
    "retrieved_at": "2026-10-29T04:39:11.839789+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}