SCHEDULES

[F1 SCHEDULE 11A U.K. Removal Expenses and Benefits]

Textual Amendments

F1 Sch. 11A inserted (27.7.1993) by Finance Act 1993 (c. 34), s. 76, Sch. 5 para. 2

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)

F2 Part I U.K.TAX RELIEF

Textual Amendments

F2 Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

F3 2 (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.

Textual Amendments

F3 Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2