Section 369 — Income Tax (Earnings and Pensions) Act 2003: Scope of this Chapter: earnings representing benefits or reimbursed expenses

Scope of this Chapter: earnings representing benefits or reimbursed expenses 369 1 A deduction from a person’s earnings for an amount is allowed under the following provisions of this Chapter where the amount is included in the earnings in respect of—

a provision made for the person, or b expenses reimbursed by another person.

2 In this Chapter references to “ the included amount ” are references to the amount so included.

3 If the included amount is an amount treated as earnings under—

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

b Chapter 5 of Part 3 (taxable benefits: living accommodation), or c Chapter 10 of Part 3 (taxable benefits: residual liability to charge), a deduction may be allowed instead in respect of the benefit in question under Chapter 3 of this Part (deductions from benefits code earnings).