Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax (Earnings and Pensions) Act 2003

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

381Taking account of other deductions

This adran has no associated Nodiadau Esboniadol

For the purposes of sections 379 and 380, the amount of the earnings from an employment for a tax year is the amount remaining after any deductions under—

(a)section 232 (giving effect to mileage allowance relief),

(b)Chapter 2, 3, 4 or 5 of this Part,

(c)section 592(7) of ICTA (contributions to exempt approved schemes),

(d)section 594(1) of ICTA (contributions to exempt statutory schemes), and

(e)section 262 of CAA 2001 (capital allowances to be given effect by treating them as deductions from earnings).

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