Paragraph 5
United Kingdom
Tax is not charged under section 148 on a payment or other benefit provided—
(a)
under a Royal Warrant, Queen’s Order or Order in Council relating to members of Her Majesty’s forces, or
(b)
by way of payment in commutation of annual or other periodical payments authorised by any such Warrant or Order.
Notes on Schedule 11
Textual amendments
- F1
Sch. 11 substituted (with effect in accordance with s. 58(4) of the amending Act) by Finance Act 1998 (c. 36), s. 58(2), Sch. 9 Pt. 1
- F2
Sch. 11 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 114, Sch 8 Pt. 1 (with Sch. 7)