Part 4

Employment income: exemptions
Chapter 7

Exemptions: removal benefits and expenses

Benefits and expenses within this Chapter

Power to amend sections 277 to 285
286
1
The Treasury may by regulations amend sections 277 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.
Words in s. 286 substituted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 9(2)
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)