Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax (Earnings and Pensions) Act 2003

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

335Application of deductions provisions: “earnings charged on receipt” and “earnings charged on remittance”
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(1)The availability of certain deductions under this Chapter depends on whether the earnings are earnings charged on receipt or earnings charged on remittance.

(2)Sections 336 to 342—

(a)only apply if the earnings from which the deduction is to be made are earnings charged on receipt, and

(b)apply subject to section 354(1) if the earnings from the employment also include other earnings.

(3)Section 353 (which provides for a deduction for expenses of the kind to which sections 336 to 342 apply)—

(a)only applies if the earnings from which the deduction is to be made are earnings charged on remittance, and

(b)applies subject to section 354(2) if the earnings from the employment also include other earnings.

(4)In this Part—

  • “earnings charged on receipt” means earnings which are taxable earnings under section 15, 21, 25 or 27, and

  • “earnings charged on remittance” means earnings which are taxable earnings under section 22 or 26.

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