SCHEDULES
F2F2F1SCHEDULE 11A
Annotations:
Amendments (Textual)
F1
Sch. 11A inserted (27.7.1993) by Finance Act 1993 (c. 34), s. 76, Sch. 5 para. 2
F3Part IIQUALIFYING EXPENSES AND QUALIFYING BENEFITS
Annotations:
Amendments (Textual)
F3
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F4Qualifying removal expenses
Annotations:
Amendments (Textual)
F4
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F53
1
Expenses are not qualifying removal expenses unless they are eligible removal expenses and the conditions set out in this paragraph and paragraph 5 below are fulfilled.
2
The expenses must be reasonably incurred by the employee in connection with a change of his residence.
3
The expenses must be incurred on or before the relevant day.
Sch. 11A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 115, Sch 8 Pt. 1 (with Sch. 7)