SCHEDULES
F1C1SCHEDULE 11A Removal Expenses and Benefits
Sch. 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)
F2Part VIGENERAL
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F3Interpretation
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F425
In 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.
F526
For 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.
F627
In this Schedule references to employment include references to any office, and related expressions shall be construed accordingly.
F728
References in this Schedule to subsistence are to food, drink and temporary living accommodation.
Sch. 11A inserted (27.7.1993) by Finance Act 1993 (c. 34), s. 76, Sch. 5 para. 2