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Income Tax (Earnings and Pensions) Act 2003
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334Effect of reimbursement etc.
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(1)For the purposes of this Chapter, a person may be regarded as paying an amount despite—
(a)its reimbursement, or
(b)any other payment from another person in respect of the amount.
(2)But where a reimbursement or such other payment is made in respect of an amount, a deduction for the amount is allowed under the following provisions of this Chapter only if or to the extent that—
(a)the reimbursement, or
(b)so much of the other payment as relates to the amount,
is included in the person’s earnings.
(3)This section does not apply to a deduction allowed under section 351 (expenses of ministers of religion).
(4)This section is to be disregarded for the purposes of the deductibility provisions.
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