C1Part 4Employment income: exemptions

Annotations:
Modifications etc. (not altering text)
C1

Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)

Chapter 7Exemptions: removal benefits and expenses

Benefits and expenses within this Chapter

280Transporting belongings

1

The following benefits are within this section—

a

the transportation of domestic belongings from the employee’s former residence to the employee’s new residence, and

b

the effecting of insurance to cover such transportation.

2

The following expenses are within this section—

a

expenses connected with such transportation, and

b

the costs of any such insurance.

3

In this section—

  • “domestic belongings” means belongings of the employee or of members of the employee’s family or household, and

  • “transportation” includes—

    1. a

      packing and unpacking belongings,

    2. b

      temporarily storing them, where there is not a direct move from the former to the new residence,

    3. c

      detaching domestic fittings from the former residence, where they are to be taken to the new residence, and

    4. d

      attaching domestic fittings to the new residence and adapting them, where they are brought from the former residence.