# Income Tax (Earnings and Pensions) Act 2003, Section 297A: Armed forces: the Operational Allowance

Extent: E+W+S+N.I.

(1) No liability to income tax arises in respect of payments to members of the armed forces of the Crown of the Operational Allowance.
(2) The Operational Allowance is an allowance designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006 .

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/297A (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-297A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.