285Replacement of domestic goodsU.K.
(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.