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TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 51

Armed forces: the Council Tax Relief

~1 min read
https://sooperkanoon.com/act/455853

Bare act section · Research

About this section

Finance Act, 2008 Section 51 is part of Finance Act, 2008 - Armed forces: the Council Tax Relief. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

1) In ITEPA 2003, after section 297A insert- "297B Armed forces: the Council Tax Relief (1) No liability to income tax arises in respect of payments of the Council Tax Relief to members of the armed forces of the Crown.

(2) Payments of the Council Tax Relief are payments designated as such by the Secretary of State."

(2) The amendment made by subsection (1) has effect in relation to payments made on or after 1 April 2008.

Frequently asked questions

What does Finance Act, 2008 Section 51 provide?

Section Section 51 of the Finance Act, 2008 (Armed forces: the Council Tax Relief) is reproduced on this page as part of the Finance Act, 2008. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2008 Section 51?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 51. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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