(a) the Income Tax (Employment) Act, 1943, shall extend to pay, pensions or other emoluments in respect of service in or with the armed forces of the Crown assessable to income tax under Schedule E;
(b) regulations under Subsection (1) of Section two of that Act may make such special provision in relation to members of the armed forces of the Crown or women serving in any of the capacities mentioned in the Sixth Schedule to the Finance Act, 1946, as may appear appropriate."
