SCHEDULES

F1C1SCHEDULE 11A Removal Expenses and Benefits

Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1

Sch. 11A modified (6.4.2001 in accordance with reg. 1(1) of the affecting S.I.) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 3 Pt. 8 para. 2(7)

F2Part ITAX RELIEF

Annotations:
Amendments (Textual)
F2

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

F32

1

This paragraph applies where—

a

any payment or benefit would (apart from paragraph 1 above) constitute emoluments of an employment for any purpose of Case I or Case II of Schedule E, and

b

by virtue of that paragraph it is treated as not being such emoluments.

2

The payment or benefit shall be treated as not being emoluments of the employment for any purpose of Case III of Schedule E.