SCHEDULES

F2F2F1SCHEDULE 11A

Annotations:
Amendments (Textual)
F2

Sch. 11A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 115, Sch 8 Pt. 1 (with Sch. 7)

Part IIIF3ELIGIBLE REMOVAL EXPENSES

Annotations:
Amendments (Textual)
F3

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

F4Power to amend

Annotations:
Amendments (Textual)
F4

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

F515

1

The Treasury may make regulations amending the preceding provisions of this Part of this Schedule so as to secure that expenses that would not be eligible removal expenses (apart from the regulations) are such expenses.

2

Any such regulations may include such supplementary, incidental or consequential provisions as appear to the Treasury to be necessary or expedient; and such provisions may be made by way of amendment to other Parts of this Schedule, or otherwise.

3

Any such regulations shall have effect as regards any change of an employee’s residence which results from—

a

the employee becoming employed by an employer on or after the specified day;

b

an alteration, with effect from a time falling on or after the specified day, of the duties of the employee’s employment;

c

an alteration, with effect from a time falling on or after the specified day, of the place where the employee is normally to perform the duties of his employment;

and in this sub-paragraph “the specified day” means the day specified in the regulations for the purposes of this sub-paragraph.