Section 356 — Income Tax (Earnings and Pensions) Act 2003: Disallowance of business entertainment and gifts expenses

Disallowance of business entertainment and gifts expenses 356 1 No deduction from earnings is allowed under this Part for expenses incurred in providing entertainment or a gift in connection with the employer’s trade, business, profession or vocation.

2 Subsection (1) is subject to the exceptions in—

a section 357 (exception where employer’s expenses disallowed),

and b section 358 (other exceptions).

3 For the purposes of this section and those sections—

a “ entertainment ” includes hospitality of any kind, and b expenses incurred in providing entertainment or a gift include expenses incurred in providing anything incidental to the provision of entertainment or a gift.