SCHEDULES

SCHEDULE 7Transitionals and savings

Part 4Employment income: exemptions

Removal benefits and expenses

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,

36

A direction under paragraph 6(2) of Schedule 11A to ICTA (directions as to meaning of “the relevant day”) by virtue of which a day on or after 6th April 2003 was directed to be the relevant day in relation to a change of residence—

a

is not affected by any repeals made by this Act, but

b

continues in force as respects any benefit provided or expenses incurred on or after that date as if it were a direction given under section 274(2) (directions as to the limitation day), directing that day to be the limitation day.