333 Scope of this Chapter: expenses paid by the employee
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 2
Deductions for Employee's Expenses

Introduction

333  Scope of this Chapter: expenses paid by the employee

(1)     A deduction from a person's earnings for an amount is allowed under the following provisions of this Chapter only if the amount—

(a)     is paid by the person, or

(b)     is paid on the

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