Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Benefits and expenses within this Chapter

  • Section 277 Acquisition benefits and expenses
  • Section 278 Abortive acquisition benefits and expenses
  • Section 279 Disposal benefits and expenses
  • Section 280 Transporting belongings
  • Section 281 Travelling and subsistence
  • Section 282 Exclusion from section 281 of benefits and expenses where deduction allowed
  • Section 283 Exclusion from section 281 of taxable car and van facilities
  • Section 284 Bridging loan expenses
  • Section 285 Replacement of domestic goods
  • Section 286 Power to amend sections 277 to 285
  1. Benefits and expenses within this Chapter
  2. Transporting belongings

Section 280 | Transporting belongings

From legislation.gov.uk

(1)The following benefits are within this section—

(a)the transportation of domestic belongings from the employee’s former residence to the employee’s new residence, and

(b)the effecting of insurance to cover such transportation.

(2)The following expenses are within this section—

(a)expenses connected with such transportation, and

(b)the costs of any such insurance.

(3)In this section—

PreviousNext
PrivacyTerms