327 Deductions from earnings: general
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Part 5 Employment Income: Deductions Allowed from Earnings

Chapter 1
Deductions Allowed from Earnings: General Rules

Introduction

327  Deductions from earnings: general

(1)     This Part provides for deductions that are allowed from the taxable earnings from an employment in a tax year in calculating the net taxable earnings from the

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