Statute
Section 360B — Income Tax (Earnings and Pensions) Act 2003: Additional household expenses
Text of the provision Official document
Additional household expenses 360B 1 No deduction from earnings is allowed under this Chapter for additional household expenses which the employee incurs in the performance of the duties of the employment at home.
2 In this section, “ household expenses ” has the same meaning as in section 316A.
Official source: legislation.gov.uk
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