# Income and Corporation Taxes Act 1988, Paragraph 3

Extent: E+W+S+N.I.

(1) 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.
(2) The expenses must be reasonably incurred by the employee in connection with a change of his residence.
(3) The expenses must be incurred on or before the relevant day.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/11A/paragraph/3 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-11A/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.