Part 4

Employment income: exemptions
Chapter 7

Exemptions: removal benefits and expenses

Benefits and expenses within this Chapter

Power to amend sections 279 to 285
286
1
The Treasury may by regulations amend sections 279 to 285 so as to secure that benefits or expenses which would not otherwise fall within any of those sections do so.
2
The regulations may include such supplementary, incidental or consequential provisions as appear to the Treasury to be necessary or expedient.
3
Those provisions may be made by amending this Chapter or otherwise.
4
The regulations apply to a change of an employee’s residence resulting from an employment change occurring on or after the day specified in the regulations for this purpose.