Point in time view as at 17/07/2014.
Income Tax (Earnings and Pensions) Act 2003, Section 361 is up to date with all changes known to be in force on or before 17 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
A deduction from a person’s earnings is allowed under the following provisions of this Chapter where—
(a)the earnings include an amount treated as earnings under—
(i)Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens),
(ii)Chapter 5 of Part 3 (taxable benefits: living accommodation), or
(iii)Chapter 10 of Part 3 (taxable benefits: residual liability to charge), and
(b)an amount in respect of the benefit in question would be deductible under Chapter 2 or 5 of this Part if the person had incurred and paid it.
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