Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 4 U.K. Employment income: exemptions

Chapter 7 U.K. Exemptions: removal benefits and expenses

Benefits and expenses within this Chapter U.K.

286 Power to amend sections [F1 277] to 285 U.K.

(1) The Treasury may by regulations amend sections [F1 277] 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

F1 Words in s. 286 substituted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 9(2)