Section 272 — Income Tax (Earnings and Pensions) Act 2003: Removal benefits and expenses to which section 271 applies

Removal benefits and expenses to which section 271 applies 272 1 Benefits are removal benefits to which section 271 applies if—

a they are reasonably provided in connection with a change of the employee’s residence which meets the conditions in section 273, b they are provided on or before the limitation day (see section 274),

and c they are within subsection (2) or one of the following provisions—

i section 277 (acquisition benefits and expenses),

ii section 278 (abortive acquisition benefits and expenses), iii section 279 (disposal benefits and expenses),

iv section 280 (transporting belongings),

v section 281 (travelling and subsistence),

vi section 285 (replacement of domestic goods).

2 A benefit is within this subsection if it is a non-cash voucher, cash voucher or credit-token used—

a to obtain goods or services the direct provision of which would be a benefit within one of the provisions specified in subsection (1)(c)(i) to (vi), or b to obtain money for the purpose of obtaining such goods or services or meeting expenses within one of those provisions or section 284 (bridging loan expenses).

3 Expenses are removal expenses to which section 271 applies if—

a they are reasonably incurred by the employee in connection with a change of the employee’s residence which meets the conditions in section 273, b they are incurred on or before the limitation day, and c they are within one of the provisions referred to in subsection (1)(c)(i) to (vi) or within section 284 (bridging loan expenses).