273Conditions applicable to change of residenceU.K.
(1)The conditions referred to in section 272(1)(a) and (3)(a) which apply to the change of the employee’s residence are conditions A to C.
(2)Condition A is that the change of residence results from one of the following changes—
(a)the employee becoming employed,
(b)an alteration of the duties of the employment, or
(c)an alteration of the place where the employee is normally to perform those duties.
(3)Condition B is that the change of residence is made wholly or mainly to allow the employee to reside within a reasonable daily travelling distance of the place where the employee normally performs or is normally to perform the duties of the employment after the employment change (see section 275).
(4)Condition C is that the employee’s former residence is not within a reasonable daily travelling distance of that place.