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Members of the armed forces: regulations

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The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations, SI 2011/2281, provide an exemption for certain payments made by the Ministry of Defence to or for former members of the armed forces (or in certain cases members of their family or personal representatives). The payments include certain tuition fees, payments under resettlement schemes and the provision of independent inquest advice.