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Income Tax (Earnings and Pensions) Act 2003
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361Scope of this Chapter: cost of benefits deductible as if paid by employee
This section has no associated Explanatory Notes
A deduction from a person’s earnings is allowed under the following provisions of this Chapter where—
(a)the earnings include an amount treated as earnings under—
(i)Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens),
(ii)Chapter 5 of Part 3 (taxable benefits: living accommodation), or
(iii)Chapter 10 of Part 3 (taxable benefits: residual liability to charge), and
(b)an amount in respect of the benefit in question would be deductible under Chapter 2 or 5 of this Part if the person had incurred and paid it.
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