delete The Finance Act 2018, Section 8(1) (Commencement) Regulations 2019
Commencement regulations specifying that the armed forces' accommodation allowances exemption under Finance Act 2018 s.8(1) takes effect for payments on or after 23 July 2019. The SI itself imposes no regulatory burden — it merely fixes an effective date for a previously enacted tax exemption.
This SI is merely a procedural commencement instrument that fixes an effective date. Deleting it would not abolish the underlying exemption in FA 2018 s.8(1) — that would require primary legislation. However, retaining this SI serves no independent purpose: it creates legal clutter and perpetuates a distortionary tax exemption that advantages a specific group based on their employer, rather than any market-based or need-based criterion. The exemption itself, not just this commencement date, should be reconsidered. In any case, this instrument adds nothing to the statute book beyond administrative clarity.