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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 333

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Point in time view as at 13/06/2003.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 333 is up to date with all changes known to be in force on or before 09 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. Help about Changes to Legislation

333Scope of this Chapter: expenses paid by the employeeU.K.
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(1)A deduction from a person’s earnings for an amount is allowed under the following provisions of this Chapter only if the amount—

(a)is paid by the person, or

(b)is paid on the person’s behalf by someone else and is included in the earnings.

(2)In the following provisions of this Chapter, in relation to a deduction from a person’s earnings, references to the person paying an amount include references to the amount being paid on the person’s behalf by someone else if or to the extent that the amount is included in the earnings.

(3)Subsection (1)(b) does not apply to the deductions under—

(a)section 351(2) and (3) (expenses of ministers of religion), and

(b)section 355 (deductions for corresponding payments by non-domiciled employees with foreign employers),

and subsection (2) does not apply in the case of those deductions.

(4)Chapter 3 of this Part provides for deductions where—

(a)a person’s earnings include an amount treated as earnings under Chapter 4, 5 or 10 of Part 3 (taxable benefits: vouchers etc., living accommodation and residual liability to charge), and

(b)an amount in respect of the benefit in question would be deductible under this Chapter if the person had incurred and paid it.

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