PART V U.K. PROVISIONS RELATING TO THE SCHEDULE E CHARGE

CHAPTER IV U.K. OTHER EXEMPTIONS AND RELIEFS

Other expenses, subscriptions etc. U.K.

199 Expenses necessarily incurred and defrayed from official emoluments. U.K.

F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Ss. 199-202 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 28(c), Sch. 8 Pt. 1 (with Sch. 7)