Finance Act 2011, Paragraph 13 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
13(1)Amend section 287 (income tax exemptions: limit on exemption for removal benefits and expenses) as follows.U.K.
(2)In subsection (2)—
(a)omit the “and” after paragraph (a), and
(b)after paragraph (b) insert “, and
(c)the Part 7A employment income”.
(3)After subsection (5) insert—
“(6)In this section “the Part 7A employment income” means the amount in respect of which section 271 (when read with section 554P) would prevent liability to income tax arising if this section were to be disregarded.”
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
