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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Section 271 is up to date with all changes known to be in force on or before 06 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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271Limited exemption of removal benefits and expenses: generalU.K.
This section has no associated Explanatory Notes
(1)No liability to income tax in respect of earnings [F1or by virtue of Part 7A] 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)[F2In relation to earnings, 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 [F3remittance basis applies and employee [F4outside section 26]] ), or
(b)section 26 (foreign earnings for year when [F5remittance basis applies and employee [F6meets section 26A requirement]] ).
[F7(2A)In relation to Part 7A, subsection (1) does not apply to any amount so far as the amount (disregarding this section and section 554P) would count as employment income to which section 554Z9 or 554Z10 would apply.]
(3)Subsection (1) is subject to section 287 (limit on exemption).
Textual Amendments
F1Words in s. 271(1) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 12(2)
F2Words in s. 271(2) substituted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 12(3)
F3Words in s. 271(2)(a) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 25(a)
F4Words in s. 271(2)(a) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 12(a) (with Sch. 46 para. 26)
F5Words in s. 271(2)(b) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 25(b)
F6Words in s. 271(2)(b) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 12(b) (with Sch. 46 para. 26)
F7S. 271(2A) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 12(4)
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