369Scope of this Chapter: earnings representing benefits or reimbursed expensesU.K.
(1)A deduction from a person’s earnings for an amount is allowed under the following provisions of this Chapter where the amount is included in the earnings in respect of—
(a)provision made for the person, or
(b)expenses reimbursed by another person.
(2)In this Chapter references to “the included amount” are references to the amount so included.
(3)If the included amount is an amount treated as earnings under—
(a)Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens),
(b)Chapter 5 of Part 3 (taxable benefits: living accommodation), or
(c)Chapter 10 of Part 3 (taxable benefits: residual liability to charge),
a deduction may be allowed instead in respect of the benefit in question under Chapter 3 of this Part (deductions from benefits code earnings).