Part 5

Employment income: deductions allowed from earnings
Chapter 2

Deductions for employee’s expenses

Introduction

Application of deductions provisions: “earnings charged on receipt” and “earnings charged on remittance”
335
1
The availability of certain deductions under this Chapter depends on whether the earnings are earnings charged on receipt or earnings charged on remittance.
2
Sections 336 to 342—
a
only apply if the earnings from which the deduction is to be made are earnings charged on receipt, and
b
apply subject to section 354(1) if the earnings from the employment also include other earnings.
3
Section 353 (which provides for a deduction for expenses of the kind to which sections 336 to 342 apply)—
a
only applies if the earnings from which the deduction is to be made are earnings charged on remittance, and
b
applies subject to section 354(2) if the earnings from the employment also include other earnings.
4
In this Part—
- “earnings charged on receipt” means earnings which are taxable earnings under section 15 ... or 27, and
- “earnings charged on remittance” means earnings which are taxable earnings under section 22 or 26.
Words in s. 335(4) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 26
Pt. 5 Ch. 2 restricted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 1(5) (with Sch. 36)