Section 297B Armed forces: the Council Tax ReliefF1
United Kingdom
(1)
No liability to income tax arises in respect of payments of the Council Tax Relief to members of the armed forces of the Crown.
(2)
Payments of the Council Tax Relief are payments designated as such F2under a Royal Warrant made under section 333 of the Armed Forces Act 2006 .
Annotations
Textual amendments
- F1
S. 297B inserted (with effect in accordance with s. 51(2) of the amending Act) by Finance Act 2008 (c. 9), s. 51(1)
- F2
Words in s. 297B(2) substituted (with effect in accordance with s. 16(5) of the amending Act) by Finance Act 2012 (c. 14), s. 16(3)
Notes on Part 4
Modifications
- C1
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)