Part 5

Employment income: deductions allowed from earnings
Chapter 6

Deductions from seafarers' earnings

Taking account of other deductions
381
For the purposes of sections 379 and 380, the amount of the earnings from an employment for a tax year is the amount remaining after any deductions under—
a
section 232 (giving effect to mileage allowance relief),
b
Chapter 2, 3, 4 or 5 of this Part,
c
section 262 of
CAA
2001 (capital allowances to be given effect by treating them as deductions from earnings), and
d
sections 188 to 194 of FA 2004 (contributions to registered pension schemes).
S. 381(c)(d) substituted for s. 381(c)-(e) (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 61 (with Sch. 36)