Section 276 — Income Tax (Earnings and Pensions) Act 2003: Meaning of “residence”, “former residence” and “new residence” etc.

Meaning of “residence”, “former residence” and “new residence” etc. 276 1 If an employee has more than one residence, references in this Chapter to the employee’s residence are references to the employee’s main residence.

2 In this Chapter, in relation to a change of the employee’s residence—

a references to the former residence are references to the employee’s residence before the change, and b references to the new residence are references to the employee’s residence after the change.

3 In this Chapter references to an interest in a residence are, in the case of a building, references to an estate or interest in the land concerned.