F1Benefits in respect of new residenceU.K.
Textual Amendments
F1Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F222(1)A benefit falls within paragraph 16(f) above if (and only if)—
(a)the employee has an interest in his former residence,
(b)he disposes of that interest in consequence of the change of residence,
(c)he acquires an interest in his new residence,
(d)the benefit is provided as a result of the change, and
(e)the benefit consists of domestic goods provided to replace goods which were used at the employee’s former residence but which are not suitable for use at his new residence.
(2)Sub-paragraph (4) of paragraph 14 above applies for the purposes of this paragraph as it applies for the purposes of that.
Textual Amendments
F2Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2