Regulation 1 Citation, commencement and interpretation

These Regulations may be cited as the Income Tax (Accommodation Allowances of Armed Forces) Regulations 2019 and come into force on 2nd July 2019.

In these Regulations, “JSP” means the document published by the Ministry of Defence on 31st May 2019 entitled “Joint Service Publication 464: Tri-Service Accommodation Regulations, Volume 4: Future Accommodation Model Pilot – UK, Part 1: Directive”, as it has effect from time to time.