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Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Other rules preventing deductions of particular kinds is up to date with all changes known to be in force on or before 27 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)No deduction may be made under the travel deductions provisions in respect of travel expenses incurred in connection with the use by the employee of a vehicle that is not a company vehicle if condition A or B is met.
(2)Condition A is that mileage allowance payments are made to the employee in respect of the use of the vehicle.
(3)Condition B is that mileage allowance relief is available in respect of the use of the vehicle by the employee (see section 231).
(4)In this section—
“company vehicle” has the meaning given by section 236(2),
“mileage allowance payments” has the meaning given by section 229(2), and
“the travel deductions provisions” means sections 337 to 342, 370, 371, 373 and 374 (travel expenses) and section 351 (expenses of ministers of religion).
(1)No deduction from earnings is allowed under this Chapter or section 373 (non-domiciled employee’s travel costs and expenses where duties performed in UK) for accommodation expenses incurred by a member of—
(a)the House of Commons,
(b)the Scottish Parliament,
(c)the National Assembly for Wales, or
(d)the Northern Ireland Assembly.
(2)In this section “accommodation expenses” means expenses incurred in, or in connection with, the provision or use of residential or overnight accommodation to enable the member to perform duties as a member of the Parliament or Assembly in or about—
(a)the place where it sits, or
(b)the constituency or region which the member represents.
[F1(3)In relation to a member of the House of Commons, subsection (3) of section 292 applies for the purposes of this section as it applies for the purposes of that section.]
Textual Amendments
F1S. 360(3) inserted (with effect in accordance with Sch. 4 para. 1(6) of the amending Act) by Finance (No. 2) Act 2010 (c. 31), Sch. 4 para. 1(3)
(1)No deduction from earnings is allowed under this Chapter for any contribution paid by any person under Part 1 of SSCBA 1992 or Part 1 of SSCB(NI)A 1992.
(2)But this prohibition does not apply to an employer's contribution (see subsection (3)) which is allowable as a deduction—
(a)under section 336 (the general rule),
(b)under any of sections 337 to 342 (travel expenses), or
(c)under section 351(1) (expenses of ministers of religion).
(3)For this purpose “an employer's contribution” means—
(a)a secondary Class 1 contribution,
(b)a Class 1A contribution, or
(c)a Class 1B contribution,
within the meaning of Part 1 of SSCBA 1992 or Part 1 of SSCB(NI)A 1992.]
Textual Amendments
F2S. 360A inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 594 (with Sch. 2)
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