Part 5Employment income: deductions allowed from earnings
C1Chapter 2Deductions for employee’s expenses
Annotations:
Modifications etc. (not altering text)
Employee liabilities and indemnity insurance
348Liabilities related to the employment
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.
Pt. 5 Ch. 2 restricted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 1(5) (with Sch. 36)