Income Tax (Earnings and Pensions) Act 2003 section 276

Meaning of "residence", "former residence" and "new residence" etc.

Section 276 defines the key terms "residence", "former residence", "new residence" and "interest in a residence" for the purposes of the relocation expenses chapter.

• Where an employee has more than one residence, "residence" means their main residence only.
• "Former residence" means the employee's main residence before a change of residence.
• "New residence" means the employee's main residence after a change of residence.
• An "interest in a residence" means an estate or interest in the land on which the building stands.