Point in time view as at 17/07/2013.
Income Tax (Earnings and Pensions) Act 2003, Section 381 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.
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,
[F1(c)section 262 of CAA 2001 (capital allowances to be given effect by treating them as deductions from earnings), and
(d)sections 188 to 194 of FA 2004 (contributions to registered pension schemes).]
Textual Amendments
F1S. 381(c)(d) substituted for s. 381(c)-(e) (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 61 (with Sch. 36)
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?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
