F1The relevant dayU.K.
Textual Amendments
F1Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F26(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.
Textual Amendments
F2Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2