Point in time view as at 03/08/2005.
Income Tax (Earnings and Pensions) Act 2003, Section 286 is up to date with all changes known to be in force on or before 06 March 2025. 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.
(1)The Treasury may by regulations amend sections [F1277] to 285 so as to secure that benefits or expenses which would not otherwise fall within any of those sections do so.
(2)The regulations may include such supplementary, incidental or consequential provisions as appear to the Treasury to be necessary or expedient.
(3)Those provisions may be made by amending this Chapter or otherwise.
(4)The regulations apply to a change of an employee’s residence resulting from an employment change occurring on or after the day specified in the regulations for this purpose.
Textual Amendments
F1Words in s. 286 substituted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 9(2)
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