Part 5Employment income: deductions allowed from earnings
Chapter 1Deductions allowed from earnings: general rules
General rules
330Prevention of double deductions
1
A deduction from earnings under this Part is not allowed more than once in respect of the same costs or expenses.
2
If apart from this subsection—
a
a deduction would be allowed under Chapter 4 of this Part (fixed allowances for employee’s expenses) for a sum fixed by reference to any kind of expenses, and
b
the employee would be entitled under another provision to a deduction for an amount paid in respect of the same kind of expenses,
only one of those deductions is allowed.