SCHEDULES

SCHEDULE 11A

Part VIGENERAL

F1Commencement

F229

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.