Regulation 2 Benefits excluded from charge under Chapter 2 of Part 6 of ITEPA 2003

Any benefit provided under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2005^f1 is prescribed for the purposes of section 393B(3)(d) of the Income Tax Earnings and Pensions Act 2003 (prescribed benefits to be excluded benefits for the purposes of Chapter 2 of Part 6 of that Act).