SCHEDULES
F2F2F1SCHEDULE 11A
Annotations:
Amendments (Textual)
F1
Sch. 11A inserted (27.7.1993) by Finance Act 1993 (c. 34), s. 76, Sch. 5 para. 2
F3Part IVELIGIBLE REMOVAL BENEFITS
Annotations:
Amendments (Textual)
F3
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F4Benefits in respect of abortive acquisition
Annotations:
Amendments (Textual)
F4
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F519
A benefit falls within paragraph 16(c) above if (and only if)—
a
it is provided with a view to the acquisition of an interest in a residence, the interest is not acquired, but (if it were) the residence would be the employee’s new residence,
b
it would fall within paragraph 16(b) above if the interest were acquired, and
c
the interest is not acquired because of circumstances outside the control of the person seeking to acquire the interest, or because that person reasonably declines to proceed.
Sch. 11A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 115, Sch 8 Pt. 1 (with Sch. 7)