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Statutory Instruments

2023 No. 570

Income Tax

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

Made

23rd May 2023

Laid before House of Commons

25th May 2023

Coming into force

15th June 2023

The Treasury, in exercise of the powers conferred by section 297D(2)(c), (3) and (5) of the Income Tax (Earnings and Pensions) Act 2003( 1 ), make the following Regulations:

Citation, commencement, effect and interpretation

1. —(1) These Regulations may be cited as the Income Tax (Accommodation Allowances of Armed Forces) Regulations 2023 and come into force on 15th June 2023.

(2) These Regulations have effect in relation to rebate payments mentioned in regulation 2 made on or after 11th July 2022 but before 6th April 2023.

(3) In these Regulations “ CILOCT ” means Contribution in Lieu of Council Tax paid by members of the armed forces of the Crown in respect of accommodation provided to them by the Ministry of Defence.

Accommodation allowance

2. The condition specified for the purposes of section 297D(2)(c) of the Income Tax (Earnings and Pensions) Act 2003(armed forces: accommodation allowances) is that the allowance is a rebate payment made to a member of the armed forces of the Crown in respect of CILOCT under the Ministry of Defence scheme known as the CILOCT Rebate Scheme.

Andrew Stephenson

Steve Double

Two of the Lords Commissioners of His Majesty’s Treasury

23rd May 2023

( 1 )

2003 c. 1 . Section 297D was inserted by section 8(1) of the Finance Act 2018 (c. 3) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2023 (2023/570)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application
CILOCTreg. 1.legTermb4ORlREM
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

Status of changes to instrument text

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