Regulation 2 Amendment of regulation 19 of the principal Regulations

Paragraph (1) of regulation 19 of the principal Regulations (payments to be disregarded)^f1 shall be amended in accordance with the following provisions of this regulation.

In sub-paragraphs (w) and (x) for “pilot”, substitute “(including a pilot)”.

After sub-paragraph (y), add—

“(z)

a payment by way of an allowance—

(i)

which by virtue of section 319 of the Income and Corporation Taxes Act 1988 (Crown Servants: foreign service allowance)^f2 is not regarded as income for any income tax purpose; or

(ii)

made to any person in the service of the Commonwealth War Graves Commission or the British Council with a view to compensating him for the extra cost of having to live outside the United Kingdom in order to perform his duties.”.