EIM03114 - Removal or transfer costs: expenses
and benefits to which Section 271 ITEPA applies: travelling and
subsistence: family and household
Section 281 ITEPA 2003
The travelling and subsistence benefits and expenses of the
employee's family or household (see
EIM20504) that are within Section 281
are for:
- preliminary visits to the new
location
- travelling from the old home to the new
home when the move takes place.
