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Changes over time for: Section 332


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 02/12/2019.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 332 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.

Changes to Legislation
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332Meaning of “the deductibility provisions”U.K.
This section has no associated Explanatory Notes
For the purposes of this Part, “the deductibility provisions” means the following provisions (which refer to amounts or expenses that would be deductible if they were incurred and paid by an employee)—
the definition of “business travel” in section 171(1) (definitions for Chapter 6 of Part 3),
section 179(6) (exception for certain advances for necessary expenses),
the definition of “business travel” in section 236(1) (definitions for Chapter 2 of Part 4),
section 240(1)(c) and (5) (exemption of incidental overnight expenses and benefits),
section 252(3) (exception from exemption of work-related training provision for non-deductible travel expenses),
section 257(3) (exception from exemption for individual learning account training provision for non-deductible travel expenses),
section 305(5) (offshore oil and gas workers: mainland transfers),
section 310(6)(b) (counselling and other outplacement services),
section 311(5)(b) (retraining courses),
section 361(b) (scope of Chapter 3 of this Part: cost of benefits deductible as if paid by employee),
section 362(1)(c) and (2)(b) (deductions where non-cash voucher provided),
section 363(1)(b) and (2)(b) (deductions where credit-token provided),
section 364(1)(b) and (2) (deductions where living accommodation provided),
section 365(1)(b) and (2) (deductions where employment-related benefit provided).
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