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Income Tax (Earnings and Pensions) Act 2003
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330Prevention of double deductions
This section has no associated Explanatory Notes
(1)A deduction from earnings under this Part is not allowed more than once in respect of the same costs or expenses.
(2)If apart from this subsection—
(a)a deduction would be allowed under Chapter 4 of this Part (fixed allowances for employee’s expenses) for a sum fixed by reference to any kind of expenses, and
(b)the employee would be entitled under another provision to a deduction for an amount paid in respect of the same kind of expenses,
only one of those deductions is allowed.
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