# Finance Act 2008, Paragraph 25


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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.