Income Tax Citation and commencement 1 These Regulations may be cited as the Employer–Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2011 and shall come into force on 7th October 2011. Amendment of the Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007 2 The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007 are amended as follows. 3 In regulation 1(2) (citation and commencement), for “These” substitute “Subject to paragraph (3), these”. 4 After regulation 1(2) insert— 3 These Regulations have effect— a so far as they relate to tuition fees, as described in paragraph 18 of the Schedule, for the tax year 2009-2010 and subsequent tax years; and b so far as they relate to resettlement commutation, resettlement grants, gratuity earnings and the provision of independent inquest advice, as described in paragraphs 19, 20 and 21 of the Schedule, for the tax year 2010-2011 and subsequent tax years. . 5 In regulation 2(1) (interpretation) insert in the appropriate places— “armed forces” means the regular forces and the reserve forces as defined in section 374 of the Armed Forces Act 2006 and former members of both; ; “medical discharge” means the discharge from service of a member of the armed forces because the member is medically unfit to continue in service due to injury or illness caused or worsened by service in the armed forces; . Excluded benefits 6 After regulation 3(2)(c) (excluded benefits) insert— ca in the case of the benefits described in paragraph 18 (tuition fees for armed forces personnel) of Part 3 of the Schedule (other benefits)— i a member of the armed forces, and ii after the death or medical discharge of a member of the armed forces, a member of his or her family, cb in the case of the benefits described in paragraph 19 (armed forces resettlement commutation and resettlement grants schemes) of the Schedule, a member of the armed forces, and cc in the case of the benefits described in paragraph 20 (the armed forces gratuity earnings scheme) of the Schedule— i a member of the armed forces, and ii after the death of a member of the armed forces, a member of his or her family or the personal representatives of the member of the armed forces, and cd in the case of the benefits described in paragraph 21 (independent inquest advice service) of the Schedule— i a member of the family of the armed forces member, or ii a brother or sister of the member of the armed forces. . Exclusions in respect of armed forces personnel 7 At the end of Part 3 of the Schedule (other benefits) insert— Tuition fees for armed forces personnel 18 1 The payment of tuition fees for higher level learning and qualification level learning. 2 For the purposes of this paragraph— “higher level learning” means full or part time study towards the achievement of a higher level learning qualification; “higher level learning qualification” means a qualification at Level 3 or above on the Qualifications and Credit Framework or such other equivalent qualification in respect of which qualifying persons may claim tuition fees; “qualification level learning” means a first qualification at Level 3 or above on the Qualifications and Credit Framework, a first vocational qualification which is the equivalent of the preceding qualification, a first undergraduate degree (including a foundation degree), a first Higher National Certificate, a first Higher National Diploma or such other equivalent qualifications in respect of which qualifying persons may claim tuition fees; “the Qualifications and Credit Framework” is a national framework which accommodates qualifications and operates across England, Wales and Northern Ireland ; “tuition fees” means the fees charged by the provider of a course of study leading to a higher level learning qualification or to qualification level learning and such fees may include registration, examination and accreditation fees. Armed Forces Resettlement Commutation and Resettlement Grants Schemes 19 The provision of a lump sum in connection with resettlement commutation or resettlement grants of the description given in the Armed Forces (Redundancy, Resettlement and Gratuity Earnings Schemes) ( No. 2) Order 2010 . Armed Forces Gratuity Earnings Scheme 20 The provision of gratuity earnings of the description given in the Armed Forces (Redundancy, Resettlement and Gratuity Earnings Schemes) (No. 2) Order 2010. Independent Inquest Advice Service 21 The provision of independent inquest advice in connection with the death in service of a member of the armed forces. . Mike Eland Steve Lamey Two of the Commissioners for Her Majesty’s Revenue and Customs 14th September 2011