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Exemption from income tax and sur-tax of certain payments for service with the Defence Forces.
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3.—(1) Deferred pay and gratuities to which this section applies shall be, and be deemed always to have been, exempt from income tax (including sur-tax), and shall not be reckoned in computing income for the purposes of the Income Tax Acts.
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(2) This section applies to deferred pay, within the meaning of any regulations under the Defence Forces (Temporary Provisions) Acts, 1923 to 1945, which is credited to the pay account of a member of the Defence Forces, and also applies to gratuities granted in respect of service with the Defence Forces.
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