C1Part 4Employment income: exemptions
Chapter 7Exemptions: removal benefits and expenses
Exemption of removal benefits and expenses: general
272Removal benefits and expenses to which section 271 applies
1
Benefits are removal benefits to which section 271 applies if—
a
they are reasonably provided in connection with a change of the employee’s residence which meets the conditions in section 273,
b
they are provided on or before the limitation day (see section 274), and
c
they are within subsection (2) or one of the following provisions—
i
section 277 (acquisition benefits and expenses),
ii
section 278 (abortive acquisition benefits and expenses),
iii
section 279 (disposal benefits and expenses),
iv
section 280 (transporting belongings),
v
section 281 (travelling and subsistence),
vi
section 285 (replacement of domestic goods).
2
A benefit is within this subsection if it is a non-cash voucher, cash voucher or credit-token used—
a
to obtain goods or services the direct provision of which would be a benefit within one of the provisions specified in subsection (1)(c)(i) to (vi), or
b
to obtain money for the purpose of obtaining such goods or services or meeting expenses within one of those provisions or section 284 (bridging loan expenses).
3
Expenses are removal expenses to which section 271 applies if—
a
they are reasonably incurred by the employee in connection with a change of the employee’s residence which meets the conditions in section 273,
b
they are incurred on or before the limitation day, and
c
they are within one of the provisions referred to in subsection (1)(c)(i) to (vi) or within section 284 (bridging loan expenses).
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)