Statute
Section 381 — Income Tax (Earnings and Pensions) Act 2003: Taking account of other deductions
Text of the provision Official document
Taking account of other deductions 381 For the purposes of sections 379 and 380, the amount of the earnings from an employment for a tax year is the amount remaining after any deductions under—
a section 232 (giving effect to mileage allowance relief),
b Chapter 2, 3, 4 or 5 of this Part, c section 262 of CAA 2001 (capital allowances to be given effect by treating them as deductions from earnings),
and d sections 188 to 194 of FA 2004 (contributions to registered pension schemes).
Official source: legislation.gov.uk
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