C1Part 4Employment income: exemptions
Annotations:
Modifications etc. (not altering text)
Chapter 7Exemptions: removal benefits and expenses
Exemption of removal benefits and expenses: general
275Meaning of “the employment change”
In this Chapter “the employment change”, in relation to an employee’s change of residence, means whichever of the changes specified in section 273(2) results in the change of residence.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)