Statute
Section 347 — Income Tax (Earnings and Pensions) Act 2003: Payments made after leaving the employment
Text of the provision Official document
Payments made after leaving the employment 347 1 A deduction for a payment is not allowed under section 346 if—
a the employee has ceased to hold the employment, and b the payment is made after the day on which the employee ceased to hold the employment.
2 If subsection (1) applies, see section 555 (former employee entitled to deduction in calculating net income ).
Official source: legislation.gov.uk
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