SI 2023/570 The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2023

Published on: 26 May 2023

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Specialist Tax Statutory Instruments

Article summary

These regulations ensure that payments made by the Ministry of Defence to service personnel under the 2022 Contribution in Lieu of Council Tax (“CILOCT”) Rebate Scheme are exempt from income tax.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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