Part 5Employment income: deductions allowed from earnings

C1Chapter 2Deductions for employee’s expenses

Annotations:
Modifications etc. (not altering text)

Introduction

334Effect of reimbursement etc.

1

For the purposes of this Chapter, a person may be regarded as paying an amount despite—

a

its reimbursement, or

b

any other payment from another person in respect of the amount.

2

But where a reimbursement or such other payment is made in respect of an amount, a deduction for the amount is allowed under the following provisions of this Chapter only if or to the extent that—

a

the reimbursement, or

b

so much of the other payment as relates to the amount,

is included in the person’s earnings.

3

This section does not apply to a deduction allowed under section 351 (expenses of ministers of religion).

4

This section is to be disregarded for the purposes of the deductibility provisions.