{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-297B",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-297B.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/297B",
  "kind": "section",
  "number": "297B",
  "heading": "Armed forces: the Council Tax Relief",
  "text": "(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.\n(2) Payments of the Council Tax Relief are payments designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006 .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 297B inserted (with effect in accordance with s. 51(2) of the amending Act) by Finance Act 2008 (c. 9), s. 51(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/297B",
    "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."
}