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 VIGENERAL
Annotations:
Amendments (Textual)
F3
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F4Commencement
Annotations:
Amendments (Textual)
F4
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F529
This 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.
Sch. 11A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 115, Sch 8 Pt. 1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)