277 Acquisition benefits and expenses
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Benefits and expenses within this Chapter

277  Acquisition benefits and expenses

(1)     This section applies if an interest in the employee's new residence is acquired by—

(a)     the employee,

(b)     one or more members of the employee's family or household, or

(c)     the employee and one or more members of the employee's family or household.

(2)     The following benefits are within this section—

(a)     legal services connected with the acquisition of the interest, including legal services connected

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