329 Deductions from earnings not to exceed earnings
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

329  Deductions from earnings not to exceed earnings

(1)     The amount of a deduction allowed under this Part may not exceed the earnings from which it is deductible.

[(1A)     If the earnings from which a deduction allowed under this Part is deductible include earnings that are “excluded” within the meaning of section 15(1A)—

(a)     the amount of the deduction allowed is a proportion of the amount that would

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