Section 361 — Income Tax (Earnings and Pensions) Act 2003: Scope of this Chapter: cost of benefits deductible as if paid by employee

Scope of this Chapter: cost of benefits deductible as if paid by employee 361 A deduction from a person’s earnings is allowed under the following provisions of this Chapter where—

a the earnings include an amount treated as earnings under—

i Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens),

ii Chapter 5 of Part 3 (taxable benefits: living accommodation), or iii Chapter 10 of Part 3 (taxable benefits: residual liability to charge),

and b an amount in respect of the benefit in question would be deductible under Chapter 2 or 5 of this Part if the person had incurred and paid it.