Section 330 — Income Tax (Earnings and Pensions) Act 2003: Prevention of double deductions

Prevention of double deductions 330 1 A deduction from earnings under this Part is not allowed more than once in respect of the same costs or expenses.

2 If apart from this subsection—

a a deduction would be allowed under Chapter 4 of this Part (fixed allowances for employee’s expenses) for a sum fixed by reference to any kind of expenses, and b the employee would be entitled under another provision to a deduction for an amount paid in respect of the same kind of expenses, only one of those deductions is allowed.