Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 5 U.K. Employment income: deductions allowed from earnings

Chapter 6 U.K. Deductions from seafarers' earnings

381 Taking account of other deductions U.K.

For the purposes of sections 379 and 380, the amount of the earnings from an employment for a tax year is the amount remaining after any deductions under—

(a) section 232 (giving effect to mileage allowance relief),

(b) Chapter 2, 3, 4 or 5 of this Part,

(c) section 592(7) of ICTA (contributions to exempt approved schemes),

(d) section 594(1) of ICTA (contributions to exempt statutory schemes), and

(e) section 262 of CAA 2001 (capital allowances to be given effect by treating them as deductions from earnings).