Section 272 | Removal benefits and expenses to which section 271 applies

(1)Benefits are removal benefits to which section 271 applies if—

(a)they are reasonably provided in connection with a change of the employee’s residence which meets the conditions in section 273,

(b)they are provided on or before the limitation day (see section 274), and

(c)they are within subsection (2) or one of the following provisions—

(i)section 277 (acquisition benefits and expenses),

(ii)section 278 (abortive acquisition benefits and expenses),

(iii)section 279 (disposal benefits and expenses),

(iv)section 280 (transporting belongings),

(v)section 281 (travelling and subsistence),

(vi)section 285 (replacement of domestic goods).

(2)A benefit is within this subsection if it is a non-cash voucher, cash voucher or credit-token used—

(a)to obtain goods or services the direct provision of which would be a benefit within one of the provisions specified in subsection (1)(c)(i) to (vi), or

(b)to obtain money for the purpose of obtaining such goods or services or meeting expenses within one of those provisions or section 284 (bridging loan expenses).

(3)Expenses are removal expenses to which section 271 applies if—

(a)they are reasonably incurred by the employee in connection with a change of the employee’s residence which meets the conditions in section 273,

(b)they are incurred on or before the limitation day, and

(c)they are within one of the provisions referred to in subsection (1)(c)(i) to (vi) or within section 284 (bridging loan expenses).