Section 334 — Income Tax (Earnings and Pensions) Act 2003: Effect of reimbursement etc.

Effect of reimbursement etc. 334 1 For the purposes of this Chapter, a person may be regarded as paying an amount despite—

a its reimbursement, or b any other payment from another person in respect of the amount.

2 But where a reimbursement or such other payment is made in respect of an amount, a deduction for the amount is allowed under the following provisions of this Chapter only if or to the extent that—

a the reimbursement, or b so much of the other payment as relates to the amount, is included in the person’s earnings.

3 This section does not apply to a deduction allowed under section 351 (expenses of ministers of religion).

4 This section is to be disregarded for the purposes of the deductibility provisions.