{
  "url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023/regulation-2.json",
  "legislation": "uksi/2023/570",
  "legislation_title": "The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Accommodation allowance",
  "text": "The condition specified for the purposes of section 297D(2)(c) of the Income Tax (Earnings and Pensions) Act 2003 (armed forces: accommodation allowances) is that the allowance is a rebate payment made to a member of the armed forces of the Crown in respect of CILOCT under the Ministry of Defence scheme known as the CILOCT Rebate Scheme.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/570/regulation/2",
    "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."
}