SCHEDULES
F2F2F1SCHEDULE 11A
Sch. 11A inserted (27.7.1993) by Finance Act 1993 (c. 34), s. 76, Sch. 5 para. 2
F3Part VIGENERAL
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F4Interpretation
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.
F9Commencement
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F1029
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Sch. 11A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 115, Sch 8 Pt. 1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)