OpenLegislation

Paragraph 25

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 271(2) (limited exemption of removal benefits and expenses: general)—

(a)

in paragraph (a), for the words from “employee” to “UK” substitute “ remittance basis applies and employee ordinarily UK resident ”, and

(b)

in paragraph (b), for the words from “employee” to “UK” substitute “ remittance basis applies and employee not ordinarily UK resident ”.