354Disallowance of expenses relating to earnings taxed on different basis or untaxedU.K.
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Nodiadau Esboniadol
(1)If the earnings from an employment for a tax year include both earnings charged on receipt and other earnings (except earnings charged under section 22), no deduction is allowed under sections 336 to 342 from the earnings charged on receipt for an amount paid in respect of duties of the employment to which the other earnings relate.
(2)If the earnings from an employment for a tax year include both earnings charged on remittance under section 26 and other earnings, no deduction is allowed under section 353 from the earnings charged on remittance for an amount paid in respect of duties of the employment to which the other earnings relate.
(3)This section is to be disregarded for the purposes of the deductibility provisions.