Income and Corporation Taxes Act 1988

F1InterpretationU.K.

Textual Amendments

F1Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

F225In this Schedule—

(a)references to the residence of the employee are to his sole or main residence,

(b)references to the former residence of the employee are to his sole or main residence before the change,

(c)references to the new residence of the employee are to his sole or main residence after the change, and

(d)references to an interest in a residence are, in the case of a building, references to an estate or interest in the land concerned.

Textual Amendments

F2Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

F326For the purposes of this Schedule a person is not a member of another person’s family or household unless the former is—

(a)the latter’s spouse, son, daughter, parent, servant, dependant or guest, or

(b)the spouse of a son or daughter of the latter.

Textual Amendments

F3Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

F427In this Schedule references to employment include references to any office, and related expressions shall be construed accordingly.

Textual Amendments

F4Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

F528References in this Schedule to subsistence are to food, drink and temporary living accommodation.

Textual Amendments

F5Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2