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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Section 285 is up to date with all changes known to be in force on or before 03 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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285Replacement of domestic goodsU.K.
This section has no associated Explanatory Notes
(1)Benefits and expenses are within this section if—
(a)the employee has an interest in the former residence and disposes of it because of the change of residence,
(b)the employee acquires an interest in the new residence,
(c)in the case of benefits, they are domestic goods provided to replace goods used at the former residence which are unsuitable for use at the new residence, and
(d)in the case of expenses, they are incurred on the purchase of domestic goods intended for such replacement.
(2)In this section references to the employee having, disposing of or acquiring an interest in a residence include—
(a)one or more members of the employee’s family or household having, disposing of or acquiring such an interest, or
(b)the employee and one or more members of the employee’s family or household having, disposing of or acquiring such an interest.
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