Paragraph 3 F1
United Kingdom
Expenses are not qualifying removal expenses unless they are eligible removal expenses and the conditions set out in this paragraph and paragraph 5 below are fulfilled.
The expenses must be reasonably incurred by the employee in connection with a change of his residence.
The expenses must be incurred on or before the relevant day.
Annotations
Textual amendments
- F1
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
Notes on Schedule 11A
Textual amendments
- F1
Sch. 11A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 115, Sch 8 Pt. 1 (with Sch. 7)
- F2
Sch. 11A inserted (27.7.1993) by Finance Act 1993 (c. 34), s. 76, Sch. 5 para. 2
Notes on Part II
Textual amendments
- F1
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
Notes on Qualifying removal expenses
Textual amendments
- F1
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2