The TPA underpins the unique terms and conditions of service of the Gurkha soldier which in a number of key areas differ markedly from those of his British or Commonwealth counterpart.
Such differences arise because of the need to maintain broad comparability with certain Indian Army conditions of service, to protect the Gurkha national, religious, cultural and domicile status and the need for Gurkhas to maintain close links with Nepal throughout their service.
It is against this background that the UK Government has continued to maintain separate terms and conditions of service for Gurkhas.
The maintenance of different terms and conditions for Gurkha soldiers as opposed to their British counterparts has been a source of friction in recent years, particularly in regard to pension provision.
As a consequence, in January 2005, the British Government announced a review of Gurkha terms and conditions to attempt to rectify these inequalities.