Overview
1611.As in Chapter 2 of this Part, the sections have been grouped according to the type of expense involved. After section 369, which is introductory:
sections 370 to 372 allow deductions for travel costs and expenses where the employee is resident and ordinarily resident in the United Kingdom, but the duties of the employment are performed abroad;
section 373 to 375 allow deductions for travel costs and expenses where the employee is not domiciled in the United Kingdom, but the duties of the employment are performed in the United Kingdom;
section 376 allows a deduction for costs and expenses in respect of accommodation or subsistence where the employee is resident and ordinarily resident in the United Kingdom, but working abroad;
section 377 allows a deduction for costs and expenses in respect of personal security assets and services.
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.