Income Tax (Earnings and Pensions) Act 2003 section 286

Power to amend sections 277 to 285

Section 286 deals with the Treasury's power to make regulations that extend the scope of the removal benefits and expenses exemptions set out in sections 277 to 285.

• The Treasury may make regulations to bring additional benefits or expenses within the removal exemptions in sections 277 to 285 that would not otherwise qualify
• Regulations may include any supplementary, incidental or consequential provisions the Treasury considers necessary or appropriate
• Such provisions may be made by amending Chapter 7 directly or by other means
• Regulations cannot apply retrospectively — they only apply to a change of residence resulting from an employment change occurring on or after a date specified in the regulations