Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 276: Meaning of “residence”, “former residence” and “new residence” etc.
1124.This section defines three labels related to the employee’s various possible residences, including a definition of “residence” itself. The section derives from section 191B(16) of ICTA and paragraph 25 of Schedule 11A to ICTA.
1125.In subsection (1) there is no longer a reference to an employee’s “sole or main residence”. Instead the residence in question is defined more closely as being the employee’s main residence.
1126.Subsection (2) defines “former residence” and “new residence”.
1127.Subsection (3) defines what is meant by “an interest in a residence”.