# Income and Corporation Taxes Act 1988, Paragraph 7

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

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.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/11A/paragraph/7 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-11A/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.