Part 5Employment income: deductions allowed from earnings

C1Chapter 2Deductions for employee’s expenses

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Modifications etc. (not altering text)

Employee liabilities and indemnity insurance

347Payments made after leaving the employment

1

A deduction for a payment is not allowed under section 346 if—

a

the employee has ceased to hold the employment, and

b

the payment is made after the day on which the employee ceased to hold the employment.

2

If subsection (1) applies, see section 555 (former employee entitled to deduction F1in calculating net income).