272 Removal benefits and expenses to which section 271 applies
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

272  Removal benefits and expenses to which section 271 applies

(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

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