# Income Tax (Earnings and Pensions) Act 2003, Section 296: Armed forces' leave travel facilities


(1) No liability to income tax arises in respect of—
(a) the provision of travel facilities for a member of the armed forces of the Crown going on or returning from leave, or
(b) a payment made in respect of such travel.
(2) In subsection (1) “travel facilities” does not include a vehicle.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/296 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-296
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.