Textual Amendments
F1Sch. 11A inserted (27.7.1993) by Finance Act 1993 (c. 34), s. 76, Sch. 5 para. 2
Modifications etc. (not altering text)
C1Sch. 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)
Textual Amendments
F2Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F31(1)Where by reason of a person’s employment—
(a)any sums are paid to that person (the employee) in respect of qualifying removal expenses,
(b)any sums are paid on behalf of the employee to another person in respect of qualifying removal expenses, or
(c)any qualifying removal benefit is provided for the employee or for others being members of his family or household,
the employee shall not thereby be regarded as receiving emoluments of the employment for any purpose of Case I or Case II of Schedule E.
(2)Sub-paragraph (1) above shall have effect subject to Part V of this Schedule.
Textual Amendments
F3Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F42(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
F4Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2