328 The income from which deductions may be made
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

General rules

328  The income from which deductions may be made

(1)     The general rule is that deductions under this Part are allowed—

(a)     from any earnings from the employment in question, and

(b)     not from earnings from any other employment.

This

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