Point in time view as at 03/08/2005.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Introduction is up to date with all changes known to be in force on or before 06 March 2025. 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.
(1)A deduction from a person’s earnings for an amount is allowed under the following provisions of this Chapter where the amount is included in the earnings in respect of—
(a)provision made for the person, or
(b)expenses reimbursed by another person.
(2)In this Chapter references to “the included amount” are references to the amount so included.
(3)If the included amount is an amount treated as earnings under—
(a)Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens),
(b)Chapter 5 of Part 3 (taxable benefits: living accommodation), or
(c)Chapter 10 of Part 3 (taxable benefits: residual liability to charge),
a deduction may be allowed instead in respect of the benefit in question under Chapter 3 of this Part (deductions from benefits code earnings).
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