Income Tax (Earnings and Pensions) Act 2003 Explanatory Notes

Section 558: Meaning of “deductible payment”

2245.This section derives from section 201AA(1), (7), (8) and (9) of ICTA and from section 92(2)(b) of FA 1995. It describes the different sorts of payments that can qualify as a deduction under this Part.

Back to top