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Sch. 11A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 115, Sch 8 Pt. 1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

Annotations:
Amendments (Textual)
F3

Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

F4Interpretation

Annotations:
Amendments (Textual)
F4

Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2

F525

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.

F626

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.

F727

In this Schedule references to employment include references to any office, and related expressions shall be construed accordingly.

F828

References in this Schedule to subsistence are to food, drink and temporary living accommodation.