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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Section 348 is up to date with all changes known to be in force on or before 22 February 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.
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348Liabilities related to the employmentU.K.
This section has no associated Explanatory Notes
For the purposes of this Chapter each of the following kinds of liability is related to the employment— A. Liability imposed upon the employee because he did an act, or failed to do an act—
(a)in his capacity as holder of the employment, or
(b)in any other capacity in which he acted in the performance of the duties of the employment.
B. Liability imposed upon the employee in connection with any proceedings relating to, or arising from, a claim that he is subject to a liability because he did an act, or failed to do an act—
(a)in his capacity as holder of the employment, or
(b)in any other capacity in which he acted in the performance of the duties of the employment.
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