# The Social Security (Contributions) Regulations 2001, Paragraph 12: Foreign service allowance


A payment by way of an allowance which is not regarded as income for any income tax purpose by virtue of section 299 of ITEPA 2003 (Crown employees' foreign service allowance).

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