Section 335 — Income Tax (Earnings and Pensions) Act 2003: Application of deductions provisions: “earnings charged on receipt” and “earnings charged on remittance”

Application of deductions provisions: “earnings charged on receipt” and “earnings charged on remittance” 335 1 The availability of certain deductions under this Chapter depends on whether the earnings are earnings charged on receipt or earnings charged on remittance.

2 Sections 336 to 342—

a only apply if the earnings from which the deduction is to be made are earnings charged on receipt, and b apply subject to section 354(1) if the earnings from the employment also include other earnings.

3 Section 353 (which provides for a deduction for expenses of the kind to which sections 336 to 342 apply)—

a only applies if the earnings from which the deduction is to be made are earnings charged on remittance, and b applies subject to section 354(2) if the earnings from the employment also include other earnings.

4 In this Part— “ earnings charged on receipt ” means earnings which are taxable earnings under section 15... or 27, and “ earnings charged on remittance ” means earnings which are taxable earnings under section 22 or 26.