Paragraph 7 F1

United Kingdom

Expenses are eligible removal expenses if they fall into one of the following categories—

(a)

expenses of disposal,

(b)

expenses of acquisition,

(c)

expenses of abortive acquisition,

(d)

expenses of transporting belongings,

(e)

travelling and subsistence expenses,

(f)

bridging loan expenses, and

(g)

duplicate expenses;

and paragraphs 8 to 14 below apply for the purpose of interpreting the preceding provisions of this paragraph.

Annotations

F1: Sch. 11A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 115, Sch 8 Pt. 1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