Point in time view as at 13/06/2003.
Income Tax (Earnings and Pensions) Act 2003, Section 336 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.
(1)The general rule is that a deduction from earnings is allowed for an amount if—
(a)the employee is obliged to incur and pay it as holder of the employment, and
(b)the amount is incurred wholly, exclusively and necessarily in the performance of the duties of the employment.
(2)The following provisions of this Chapter contain additional rules allowing deductions for particular kinds of expenses and rules preventing particular kinds of deductions.
(3)No deduction is allowed under this section for an amount that is deductible under sections 337 to 342 (travel expenses).
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