Part 5Employment income: deductions allowed from earnings
C1Chapter 2Deductions for employee’s expenses
Annotations:
Modifications etc. (not altering text)
Other rules preventing deductions of particular kinds
360AF1Social security contributions
1
No deduction from earnings is allowed under this Chapter for any contribution paid by any person under Part 1 of SSCBA 1992 or Part 1 of SSCB(NI)A 1992.
2
But this prohibition does not apply to an employer's contribution (see subsection (3)) which is allowable as a deduction—
a
under section 336 (the general rule),
b
under any of sections 337 to 342 (travel expenses), or
c
under section 351(1) (expenses of ministers of religion).
3
For this purpose “an employer's contribution” means—
a
a secondary Class 1 contribution,
b
a Class 1A contribution, or
c
a Class 1B contribution,
within the meaning of Part 1 of SSCBA 1992 or Part 1 of SSCB(NI)A 1992.
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)