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Finance Act 2011
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Finance Act 2011, Paragraph 13 is up to date with all changes known to be in force on or before 01 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.
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Changes and effects yet to be applied to Schedule 2 Paragraph 13:
- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
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- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
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.”
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