# Income and Corporation Taxes Act 1988, Paragraph 5

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/11/paragraph/5 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-11/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.