SCHEDULES

F2F2F1SCHEDULE 11A

Annotations:
Amendments (Textual)
F2

Sch. 11A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 115, Sch 8 Pt. 1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)

F3Part VIGENERAL

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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.