Section 328 — Income Tax (Earnings and Pensions) Act 2003: The income from which deductions may be made

The income from which deductions may be made 328 1 The general rule is that deductions under this Part are allowed—

a from any earnings from the employment in question, and b not from earnings from any other employment. This is subject to subsections (2) to (4).

2 Deductions under section 351 (expenses of ministers of religion) are allowed from earnings from any employment as a minister of a religious denomination.

3 Deductions under section 368 (fixed sum deductions from earnings payable out of public revenue) are allowed only from earnings payable out of the public revenue.

4 Deductions limited to specified earnings (see subsection (5)) are allowed—

a only from earnings from the employment that are taxable earnings under certain of the charging provisions of Chapters 4 and 5 of Part 2, and b not from other earnings from it. 5 “Deductions limited to specified earnings” are deductions under— sections 336 to 342 (deductions from earnings charged on receipt: see sections 335(2) and 354), section 353 (deductions from earnings charged on remittance), sections 370 to 374 (travel deductions from earnings charged on receipt), ...