Related Commentary  


In the heading to s. 303, the word “, etc” substituted for the words “and staff of designated allied headquarters” by FA 2012, s. 220 and Sch. 37, para. 4(5), with effect from 17 July 2012.

303(1)  No liability to income tax arises in respect of earnings if–

(a)they are paid by the government of a designated country to a member of a visiting force of that country or of a civilian component of such a force, and

(b)that person is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.

303(2)  For the purposes of subsection (1)–

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