Part 4Employment income: exemptions
Chapter 7Exemptions: removal benefits and expenses
Exemption of removal benefits and expenses: general
271Limited exemption of removal benefits and expenses: general
1
No liability to income tax in respect of earnings arises by virtue of—
a
the provision of removal benefits to which this section applies, or
b
the payment or reimbursement of removal expenses to which this section applies.
2
Subsection (1) does not apply if (disregarding this section) the earnings are general earnings to which either of the following sections applies—
a
section 22 (chargeable overseas earnings for year when employee resident and ordinarily resident, but not domiciled, in UK), or
b
section 26 (foreign earnings for year when employee resident, but not ordinarily resident, in UK).
3
Subsection (1) is subject to section 287 (limit on exemption).