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Income Tax (Earnings and Pensions) Act 2003

Section 368: Fixed sum deductions from earnings payable out of public revenue

1602.This section allows for certain descriptions of employees a deduction of a sum fixed by the Treasury from earnings paid out of public revenue.

1603.It derives from section 199 of ICTA.

1604.Subsection (1) allows a deduction from earnings payable out of public revenue for fixed sum expenses relating to the duties that give rise to those earnings.

1605.Subsection (2) defines “fixed sum expenses”.

1606.Subsection (3) requires the section to be read with section 330(2) (prevention of double deductions). If the expense were deductible under Chapter 2 of Part 5, it would not be deductible under this section.

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