Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 4 Employment income: exemptions

Chapter 7 Exemptions: removal benefits and expenses

Exemption of removal benefits and expenses: general

271 Limited 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).