{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-297",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-297.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/297",
  "kind": "section",
  "number": "297",
  "heading": "Armed forces' food, drink and mess allowances",
  "text": "(1) No liability to income tax arises in respect of allowances if—\n(a) they are payable out of the public revenue to any description of members of the armed forces of the Crown, and\n(b) the Treasury certifies that they are payable to them instead of food or drink normally supplied to members of the armed forces.\n(2) No liability to income tax arises in respect of allowances if—\n(a) they are payable out of the public revenue in respect of any description of members of the armed forces of the Crown, and\n(b) the Treasury certifies that they are so payable as a contribution to the expenses of a mess.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/297",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}