222. Provisions in relation to taxation and charities.

The income tax code for a member of the armed forces1 is determined by the inspector of taxes or an authorised officer of the appropriate public department, and the income tax is deducted or repaid on the payment of any emolument by reference to tables prepared by the Commissioners of Inland Revenue, and to the appropriate code2. Mess subscriptions are not deductible in assessing the pay of an officer3.

Where by royal warrant a unit of the Army Reserve, the Regular Reserve, or the Royal Auxiliary Air Force is designated as the successor of a body of either of those