Income Tax (Earnings and Pensions) Act 2003 section 275

Meaning of "the employment change"

Section 275 defines the term "the employment change" used throughout the chapter on removal benefits and expenses.

• This section provides a shorthand definition for the term "the employment change"
• The term refers to whichever qualifying change in an employee's employment circumstances causes them to move home
• The qualifying changes themselves are set out in section 273(2), which lists the types of employment-related changes that can trigger a change of residence
• This definition is used as a convenient label throughout the rest of the chapter whenever those qualifying circumstances need to be referenced