Part 5Employment income: deductions allowed from earnings
Chapter 1Deductions allowed from earnings: general rules
General rules
330Prevention of double deductions
(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.