http://www.legislation.gov.uk/id/ukpga/1988/1

SCHEDULES

SCHEDULE 11A

Part VIGENERAL

Interpretation

F125

In this Schedule—

(a)

references to the residence of the employee are to his sole or main residence,

(b)

references to the former residence of the employee are to his sole or main residence before the change,

(c)

references to the new residence of the employee are to his sole or main residence after the change, and

(d)

references to an interest in a residence are, in the case of a building, references to an estate or interest in the land concerned.