Statute
Section 286 — Income Tax (Earnings and Pensions) Act 2003: Power to amend sections 277 to 285
Text of the provision Official document
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.
Official source: legislation.gov.uk
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