No, not aimed at the Services, but the Services are in a slightly different position - particularly now when El Presidente Antonio is seeking their help to establish himself as an international Statesman, perhaps at the cost of service (not politician's) lives. THAT's why we are a special case.
It is also a lot of wonga for our military lords and masters too, who do not have the alternatives/additions of share options, company cars, free/cheap travel in retirement etc.
Example: after 2002 Pay Review (Top Salaries, not AFPRB), the single-Service chiefs (1SL/CGS/CAS) get around £130K - not very much I happen to think for what they do, considering there are no share options etc etc.
Their pension (slightly different rules again) is 50% of salary, so that's £65K. Gratuity is normally 3 times pension (we will for simplicity ignore reserved rights to life commutation in respect of service before 6 Apr 80), so gratuity would be £195K.
At present this, like all service gratuities, is tax free. If taxed (and assuming Smiler Brown did not increase top rate beyond 40%), that would cost each chief £78K out of his own pocket to the taxman.
And I do really have the confidence that they would do their best to argue that special case for the Services!
Or am I naif.............