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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Exemption of removal benefits and expenses: general

  • Section 271 Limited exemption of removal benefits and expenses: general
  • Section 272 Removal benefits and expenses to which section 271 applies
  • Section 273 Conditions applicable to change of residence
  • Section 274 Meaning of “the limitation day”
  • Section 275 Meaning of “the employment change”
  • Section 276 Meaning of “residence”, “former residence” and “new residence” etc.
  1. Exemption of removal benefits and expenses: general
  2. Conditions applicable to change of residence

Section 273 | Conditions applicable to change of residence

From legislation.gov.uk

(1)The conditions referred to in section 272(1)(a) and (3)(a) which apply to the change of the employee’s residence are conditions A to C.

(2)Condition A is that the change of residence results from one of the following changes—

(a)the employee becoming employed,

(b)an alteration of the duties of the employment, or

(c)an alteration of the place where the employee is normally to perform those duties.

(3)Condition B is that the change of residence is made wholly or mainly to allow the employee to reside within a reasonable daily travelling distance of the place where the employee normally performs or is normally to perform the duties of the employment after the employment change (see section 275).

(4)Condition C is that the employee’s former residence is not within a reasonable daily travelling distance of that place.

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