# Income Tax (Earnings and Pensions) Act 2003, Section 411: Exception for payments and benefits for forces

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

(1) This Chapter does not apply to a payment or other benefit provided—
(a) under a Royal Warrant, Queen’s Order or Order in Council relating to members of Her Majesty’s forces, or
(b) by way of payment in commutation of annual or other periodical payments authorised by any such Warrant or Order.
(2) This Chapter does not apply to a payment or other benefit provided under a scheme established by an order under section 1(1) of the Armed Forces (Pensions and Compensation) Act 2004.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/411 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-411
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.