SCHEDULES
F2F2F1SCHEDULE 11A
Sch. 11A inserted (27.7.1993) by Finance Act 1993 (c. 34), s. 76, Sch. 5 para. 2
Part IIIF3ELIGIBLE REMOVAL EXPENSES
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F4Duplicate expenses
Sch. 11A inserted (27.7.1993) by 1993 c. 34, s. 76, Sch. 5 para.2
F514
1
Expenses fall within paragraph 7(g) above if (and only if)—
a
the employee has an interest in his former residence,
b
he disposes of that interest in consequence of the change of residence,
c
he acquires an interest in his new residence,
d
the expenses are incurred by the employee as a result of the change, and
e
the expenses are incurred on the purchase of domestic goods intended to replace goods which were used at the employee’s former residence but which are not suitable for use at his new residence.
2
In arriving at the total of the expenses any amount mentioned in sub-paragraph (3) below shall be deducted from what would be the total apart from this sub-paragraph; and accordingly an amount equal to the aggregate of such amounts shall not be treated as eligible removal expenses.
3
The amount is any amount obtained in respect of the sale of the replaced goods.
4
References in this paragraph to the employee having, disposing of or acquiring an interest in a residence include references to—
a
one or more members of the employee’s family or household having, disposing of or acquiring such an interest;
b
the employee and one or more members of his family or household having, disposing of or acquiring such an interest.
Sch. 11A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 115, Sch 8 Pt. 1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)