# The Social Security (Contributions) Regulations 2001, Paragraph 12D: HM Forces’ Accommodation Allowance


A payment to which no liability to income tax arises by virtue of section 297D of ITEPA 2003 (armed forces: accommodation allowances).

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/paragraph/12D (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-12D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.