35(1)Section 287 (limit on exemption for removal benefits and expenses) applies with the modification in sub-paragraph (2) where—
(a)a benefit is provided on or after 6th April 2003 in connection with a change of an employee’s residence, or
(b)expenses are incurred on or after that day in connection with such a change,
and any such benefits have been provided or expenses incurred before that date in connection with that change.
(2)In subsection (2) before paragraph (a) insert—
“(aa)the total value to the employee immediately before 6th April 2003, as defined in paragraph 24(2) of Schedule 11A to ICTA,”.