Section 285 — Income Tax (Earnings and Pensions) Act 2003: Replacement of domestic goods

Replacement of domestic goods 285 1 Benefits and expenses are within this section if—

a the employee has an interest in the former residence and disposes of it because of the change of residence, b the employee acquires an interest in the new residence, c in the case of benefits, they are domestic goods provided to replace goods used at the former residence which are unsuitable for use at the new residence, and d in the case of expenses, they are incurred on the purchase of domestic goods intended for such replacement.

2 In this section references to the employee having, disposing of or acquiring an interest in a residence include—

a one or more members of the employee’s family or household having, disposing of or acquiring such an interest, or b the employee and one or more members of the employee’s family or household having, disposing of or acquiring such an interest.