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Income Tax (Earnings and Pensions) Act 2003

Section 331: Order for making deductions

1419.This section is the last of four which sets out a general proposition relating to deductions from earnings. It deals with the order in which deductions may be made.

1420.Subsection (1) sets out the general rule that section 835 of ICTA, which provides for deductions to be allowed in the order which results in the greatest reduction of liability to income tax, applies in the present context.

1421.Subsection (2) qualifies the general rule. The subsection specifies two provisions which impose a requirement to consider deduction provisions in a particular order.

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