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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Section 356 is up to date with all changes known to be in force on or before 04 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.
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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.
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