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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. Meaning of “the employment change”

Section 275 | Meaning of “the employment change”

From legislation.gov.uk

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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