- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (19/07/2006)
- Gwreiddiol (Fel y'i Deddfwyd)
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Income Tax (Earnings and Pensions) Act 2003, Section 353 is up to date with all changes known to be in force on or before 26 August 2024. 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.
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(1)A deduction is allowed from earnings charged on remittance for expenses within subsection (2) if the condition in subsection (3) is met.
(2)The expenses are—
(a)any expenses—
(i)paid by the employee out of the earnings, or
(ii)paid on the employee’s behalf by another person and included in the earnings, and
(b)any other expenses paid in the United Kingdom in the tax year or an earlier tax year in which the employee has been resident in the United Kingdom.
(3)The condition is that the expenses would have been deductible under sections 336 to 342 if the earnings had been earnings charged on receipt in the tax year in which the expenses were incurred.
(4)Where—
(a)any of the deductibility provisions refers to amounts or expenses that would be deductible from earnings if they were paid by a person, and
(b)the earnings in question are earnings charged on remittance,
it is assumed for the purposes of those provisions that the person pays the amounts or expenses out of those earnings.
Modifications etc. (not altering text)
C1Pt. 5 Ch. 2 restricted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 1(5) (with Sch. 36)
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