Statute
Section 336 — Income Tax (Earnings and Pensions) Act 2003: Deductions for expenses: the general rule
Text of the provision Official document
Deductions for expenses: the general rule 336 1 The general rule is that a deduction from earnings is allowed for an amount if—
a the employee is obliged to incur and pay it as holder of the employment, and b the amount is incurred wholly, exclusively and necessarily in the performance of the duties of the employment.
2 The following provisions of this Chapter contain additional rules allowing deductions for particular kinds of expenses and rules preventing particular kinds of deductions.
3 No deduction is allowed under this section for an amount that is deductible under sections 337 to 342 (travel expenses).
Official source: legislation.gov.uk
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