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Income Tax (Earnings and Pensions) Act 2003

Section 280: Transporting belongings

1141.This section brings together in one section the provisions relating to expenses and benefits connected with the transportation of belongings. It derives from paragraphs 11 (expenses) and 20 (benefits) of Schedule 11A to ICTA.

1142.Subsection (1) identifies the types of benefit within the section.

1143.Subsection (2) identifies the types of expenses within the section, by reference to the description of the benefits covered.

1144.Subsection (3) defines “domestic belongings” and “transportation”.

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