SCHEDULES

F2F2F1SCHEDULE 11A

Annotations:
Amendments (Textual)
F2

Sch. 11A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 115, Sch 8 Pt. 1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)

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.