Part 5

Employment income: deductions allowed from earnings
Chapter 2

Deductions for employee’s expenses

Other rules preventing deductions of particular kinds

Social security contributions
360A
1
No deduction from earnings is allowed under this Chapter for any contribution paid by any person under Part 1 of
SSCBA
1992 or Part 1 of SSCB(
NI
)A 1992.
2
But this prohibition does not apply to an employer's contribution (see subsection (3)) which is allowable as a deduction—
a
under section 336 (the general rule),
b
under any of sections 337 to 342 (travel expenses), or
c
under section 351(1)
(expenses of ministers of religion).
3
For this purpose “
an employer's contribution
” means—
a
a secondary Class 1 contribution,
b
a Class 1A contribution, or
c
a Class 1B contribution,
within the meaning of Part 1 of
SSCBA
1992 or Part 1 of SSCB(
NI
)A 1992.
S. 360A inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 594 (with Sch. 2)
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)