SCHEDULES
F1C1SCHEDULE 11A Removal Expenses and Benefits
Sch. 11A modified (6.4.2001 in accordance with reg. 1(1) of the affecting S.I.) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 3 Pt. 8 para. 2(7)
F2Part IIQUALIFYING EXPENSES AND QUALIFYING BENEFITS
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F3The relevant day
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F46
1
Subject to sub-paragraph (2) below, the relevant day, in relation to a particular change of residence, is the day on which the relevant year ends; and for the purposes of this sub-paragraph the relevant year is the year of assessment next following the year of assessment in which—
a
the employee begins to perform the duties of his employment (where paragraph 5(1)(a) above applies);
b
the employee begins to perform the new duties of his employment (where paragraph 5(1)(b) above applies);
c
the employee begins to perform the duties of his employment at the new place (where paragraph 5(1)(c) above applies).
2
If it appears reasonable to the Board to do so, having regard to all the circumstances of a particular change of residence, they may direct that in relation to that change the relevant day is a day which—
a
falls after the day mentioned in sub-paragraph (1) above, and
b
is a day on which a year of assessment ends.
Sch. 11A inserted (27.7.1993) by Finance Act 1993 (c. 34), s. 76, Sch. 5 para. 2