Section 271 — Income Tax (Earnings and Pensions) Act 2003: Limited exemption of removal benefits and expenses: general

Limited exemption of removal benefits and expenses: general 271 1 No liability to income tax in respect of earnings or by virtue of Part 7A arises by virtue of—

a the provision of removal benefits to which this section applies, or b the payment or reimbursement of removal expenses to which this section applies.

2 In relation to earnings, subsection (1) does not apply if (disregarding this section) the earnings are general earnings to which either of the following sections applies—

a section 22 (chargeable overseas earnings for year when remittance basis applied and employee ), or outside section 26 b section 26 (foreign earnings for year when remittance basis applied and employee met ). section 26A requirement 2A In relation to Part 7A, subsection (1) does not apply to any amount so far as the amount (disregarding this section and section 554P) would count as employment income to which section 554Z9 or 554Z10 would apply.

3 Subsection (1) is subject to section 287 (limit on exemption).