Part 5

Employment income: deductions allowed from earnings
Chapter 3

Deductions from benefits code earnings

Introduction

Scope of this Chapter: cost of benefits deductible as if paid by employee
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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.