Section 297B Armed forces: the Council Tax Relief
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Amendments
Section 297B inserted by Finance Act 2008 section 51(1) in relation to payments made on or after 1 April 2008.
(1) No liability to income tax arises in respect of payments of the Council Tax Relief to members of the armed force of the Crown.
(2) Payments of the Council Tax Relief are payments designated as such by the Secretary of State.
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