Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: general
Sections 272 and 284 ITEPA 2003
To qualify for the exemption expenses and benefits have to fall within Section 272(1)(c):
- disposal or intended disposal of old residence (see EIM03109)
- acquisition or intended acquisition of new residence (see EIM03110)
- transporting belongings (see EIM03111)
- travelling and subsistence (see EIM03112 to EIM03119)
- domestic goods for the new residence (see EIM03120).
Bridging loan expenses may also be exempt if they are within Section 284 (see EIM03121 to EIM03125).