Search Legislation

Income Tax (Earnings and Pensions) Act 2003

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 356

 Help about opening options

Alternative versions:

Status:

Point in time view as at 03/08/2005.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 356 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. Help about Changes to Legislation

356Disallowance of business entertainment and gifts expensesU.K.
This section has no associated Explanatory Notes

(1)No deduction from earnings is allowed under this Part for expenses incurred in providing entertainment or a gift in connection with the employer’s trade, business, profession or vocation.

(2)Subsection (1) is subject to the exceptions in—

(a)section 357 (exception where employer’s expenses disallowed), and

(b)section 358 (other exceptions).

(3)For the purposes of this section and those sections—

(a)entertainment” includes hospitality of any kind, and

(b)expenses incurred in providing entertainment or a gift include expenses incurred in providing anything incidental to the provision of entertainment or a gift.

Back to top

Options/Help

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?