C1Part 4Employment income: exemptions

Annotations:
Modifications etc. (not altering text)
C1

Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)

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.