Section 36: Unpaid remuneration
166.This section prevents a deduction for employees’ (or an office-holder’s) pay until it is paid. It is based on section 43 of FA 1989.
167.Section 43 of FA 1989 was introduced when the assessment of employment income was put on a receipts basis. No deduction is given to the employer for employees’ pay until that pay is treated as received by the employees.
168.Subsection (1)(b) makes clear that the rule in this section is in addition to any other rules that determine whether or not a deduction is allowable.