b

any expenditure or sum that may be allowed as a deduction under a relevant provision from the taxable earnings from an employment or office held by the person.

2A

In subsection (2)—

“relevant provision” means any of the following—

a

section 262;

b

section 232 of ITEPA 2003 (giving effect to mileage allowance relief);

c

Chapters 2 to 6 of Part 5 of that Act (general deductions allowed from earnings); and

d

sections 613(1), 619 and 639 of ICTA (contributions to pensions funds etc.), and

“taxable earnings” has the meaning given by section 10 of ITEPA 2003.