This section has no associated Explanatory Notes
94U.K.In section 646(2) (meaning of “net relevant earnings”) for paragraph (b) substitute—
“(b)deductions made by virtue of section 232, 336, 343, 344 or 351 of ITEPA 2003 (mileage allowance, expenses, professional membership fees, annual subscriptions, ministers of religion);
(ba)travelling or subsistence expenses deducted by virtue of Part 5 of that Act;
(bb)deductions made by virtue of section 332(3) of this Act;”.