# Income Tax (Earnings and Pensions) Act 2003, Section 297C: Armed forces: Continuity of Education Allowance


(1) No liability to income tax arises in respect of payments of the Continuity of Education Allowance to or in respect of members of the armed forces of the Crown during their employment under the Crown or after their deaths.
(2) The Continuity of Education 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/297C (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-297C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.