Part 4Employment income: exemptions
Chapter 7Exemptions: removal benefits and expenses
Exemption of removal benefits and expenses: general
276Meaning of “residence”, “former residence” and “new residence” etc.
1
If an employee has more than one residence, references in this Chapter to the employee’s residence are references to the employee’s main residence.
2
In this Chapter, in relation to a change of the employee’s residence—
a
references to the former residence are references to the employee’s residence before the change, and
b
references to the new residence are references to the employee’s residence after the change.
3
In this Chapter references to an interest in a residence are, in the case of a building, references to an estate or interest in the land concerned.