364Deductions where living accommodation provided
This section has no associated Explanatory Notes
(1)A deduction from earnings is allowed if—
(a)the earnings include an amount treated as earnings under Chapter 5 of Part 3 (taxable benefits: living accommodation), and
(b)had the employee incurred and paid an amount equal to that amount for the accommodation in the tax year, the whole or part of the amount paid would have been deductible under Chapter 2 or 5 of this Part.
(2)The deduction is equal to the amount that would have been so deductible.