{
  "url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023",
  "json_url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023.json",
  "id": "uksi/2023/570",
  "title": "The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2023",
  "short_title": "Income Tax (Accommodation Allowances of Armed Forces) 2023",
  "long_title": "These Regulations specify a condition for a payment to fall within the definition of an “accommodation allowance” for the purposes of section 297D of the Income Tax (Earnings and Pensions) Act 2003 (c. 1). Section 297D provides an income tax exemption for payments made to, or in respect of, members of the armed forces of the Crown out of public revenue for or towards the costs of accommodation.",
  "citation": "S.I. 2023/570",
  "type": "uksi",
  "year": "2023",
  "number": "570",
  "version": "current",
  "date": "2023-05-23",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023/introduction",
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    },
    {
      "path": "regulation/2",
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      "number": "2",
      "heading": "Accommodation allowance",
      "url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023/regulation-2",
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      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023/signature",
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    },
    {
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023/note",
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    }
  ],
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      "date": "2023-05-25",
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      "url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023/pdf/uksi_20230570_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2023/570/pdfs/uksi_20230570_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2023-05-25",
      "size": 34745,
      "url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023/pdf/uksiem_20230570_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2023/570/pdfs/uksiem_20230570_en_001.pdf"
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  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
      "provisions": [
        "section/297D"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/570",
    "retrieved_at": "2026-10-28T21:45:00.008174+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."
}