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Income Tax (Earnings and Pensions) Act 2003

Section 369: Scope of this Chapter: earnings representing benefits or reimbursed expenses

1612.This section deals with preliminary matters relevant for this Chapter.

1613.Subsection (1) brings together material contained in sections 193(4), 194(1) and 195(7) of ICTA and in section 50(2) and (3) of FA 1989. Subsections (2) and (3) are drafting additions.

1614.Subsection (1) states the general proposition that a deduction from a person’s earnings is allowed under the following provisions of this Chapter where an amount has been included in the earnings in respect of provision made for the person or expenses reimbursed by another person. See Change 101(A) in Annex 1.

1615.Subsection (2) provides that the amount described in subsection (1) is referred to in this Chapter as “the included amount”.

1616.Subsection (3) is concerned with the overlap between this Chapter and Chapter 3 of this Part. If the included amount is an amount treated as earnings by virtue of the benefits code, a deduction may be available under Chapter 3; and this subsection accordingly provides a signpost to that Chapter.

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