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Income and Corporation Taxes Act 1988
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Changes over time for: Paragraph 17
Version Superseded: 06/04/2003
Alternative versions:
- 27/07/1993- Amendment
- 01/12/2001
Point in time - Stop date 06/04/2003- Amendment
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Income and Corporation Taxes Act 1988, Paragraph 17 is up to date with all changes known to be in force on or before 12 November 2024. 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.
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F117(1)A benefit falls within paragraph 16(a) above if (and only if)—
(a)the employee has an interest in his former residence,
(b)that interest is disposed of, or is intended to be disposed of, in consequence of the change of residence, and
(c)the benefit falls within sub-paragraph (2) below.
(2)A benefit falls within this sub-paragraph if it consists of one of the following—
(a)legal services connected with the disposal or intended disposal of the employee’s interest in his former residence (including legal services connected with the redemption of any loan relating to the residence),
(b)the waiving of any penalty for redeeming, for the purpose of the disposal or intended disposal, any loan relating to the residence,
(c)the services of an estate agent or auctioneer engaged in the disposal or intended disposal,
(d)services connected with the advertisement of the disposal or intended disposal,
(e)the disconnection, for the purpose of the disposal or intended disposal, of public utilities serving the residence, and
(f)services connected with the maintenance or insurance, or the preservation of the security, of the residence at any time when unoccupied pending the disposal or intended disposal.
(3)Sub-paragraphs (3) and (4) of paragraph 8 above apply for the purposes of this paragraph as they apply for the purposes of that.
Textual Amendments
F1Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
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