353 Deductions from earnings charged on remittance
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Special rules for earnings with a foreign element

353  Deductions from earnings charged on remittance

(1)     A deduction is allowed from earnings charged on remittance for expenses within subsection (2) if the condition in subsection (3) is met.

(2)     The expenses are—

(a)     any expenses—

(i)

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