Related Commentary  Related HMRC Manuals

272(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 are within subsection (2) or one of the following provisions–

(i)section 277 (acquisition benefits and expenses),

(ii)section 278 (abortive acquisition benefits and expenses),

(iii)section 279 (disposal benefits and expenses),

(iv)section 280 (transporting belongings),

(v)section 281 (travelling and subsistence),

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