Finance Act, 1945

Exemption from income tax and sur-tax of certain payments for service with the Defence Forces.

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.

(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.