{
  "url": "https://openlegislation.uk/armed-forces-and-reserve-forces-compensation-scheme-excluded-benefits-for-tax-purposes-regulations-2006/note",
  "json_url": "https://openlegislation.uk/armed-forces-and-reserve-forces-compensation-scheme-excluded-benefits-for-tax-purposes-regulations-2006/note.json",
  "legislation": "uksi/2006/132",
  "legislation_title": "The Armed Forces and Reserve Forces (Compensation Scheme) (Excluded Benefits for Tax Purposes) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/armed-forces-and-reserve-forces-compensation-scheme-excluded-benefits-for-tax-purposes-regulations-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nA regulatory impact assessment in respect of the provisions of Part 4 of the Finance Act 2004 and subordinate legislation under it was published by the Board of Inland Revenue on 8 April 2004, and is available on the website of Her Majesty’s Revenue and Customs at www.hmrc.gov.uk/ria/simplifying-pensions.pdf or (for hard copies) by writing to the Ministerial Correspondence Unit, 1st Floor Ferrers House, PO Box 38, Castle Meadow Road, Nottingham, NG2 1BB.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/132/note",
    "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."
}