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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. Income Tax (Earnings and Pensions) Act 2003
  2. /
  3. /Exemption of removal benefits and expenses: general

Section 275 | Meaning of “the employment change”

From legislation.gov.uk

15 July 2026

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In this Chapter “the employment change”, in relation to an employee’s change of residence, means whichever of the changes specified in section 273(2) results in the change of residence.

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