F129This Schedule applies to any payment made, or any benefit provided, in connection with a change of an employee’s residence which results from—
(a)the employee becoming employed by an employer on or after 6th April 1993,
(b)an alteration, with effect from a time falling on or after 6th April 1993, of the duties of the employee’s employment, or
(c)an alteration, with effect from a time falling on or after 6th April 1993, of the place where the employee is normally to perform the duties of his employment.
Textual Amendments
F1Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2