Point in time view as at 15/03/2018.
Finance Act 2011, Paragraph 12 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
12(1)Amend section 271 (income tax exemptions: removal benefits and expenses) as follows.U.K.
(2)In subsection (1) after “earnings” insert “ or by virtue of Part 7A ”.
(3)In subsection (2) for “Subsection” substitute “ In relation to earnings, subsection ”.
(4)After subsection (2) insert—
“(2A)In relation to Part 7A, subsection (1) does not apply to any amount so far as the amount (disregarding this section and section 554P) would count as employment income to which section 554Z9 or 554Z10 would apply.”
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