# The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2023, Regulation 2: Accommodation allowance


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.

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Source: https://www.legislation.gov.uk/uksi/2023/570/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-accommodation-allowances-of-armed-forces-regulations-2023/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.