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
Textual Amendments
F3Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F425In 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.
Textual Amendments
F4Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F526For the purposes of this Schedule a person is not a member of another person’s family or household unless the former is—
(a)the latter’s spouse, son, daughter, parent, servant, dependant or guest, or
(b)the spouse of a son or daughter of the latter.
Textual Amendments
F5Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F627In this Schedule references to employment include references to any office, and related expressions shall be construed accordingly.
Textual Amendments
F6Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F728References in this Schedule to subsistence are to food, drink and temporary living accommodation.
Textual Amendments
F7Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
Textual Amendments
F8Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F929This Schedule applies to any payment made, or any benefit provided, in connection with a change of an employee’s residence which results from—
(a)the employee becoming employed by an employer on or after 6th April 1993,
(b)an alteration, with effect from a time falling on or after 6th April 1993, of the duties of the employee’s employment, or
(c)an alteration, with effect from a time falling on or after 6th April 1993, of the place where the employee is normally to perform the duties of his employment.
Textual Amendments
F9Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2