354 Disallowance of expenses relating to earnings taxed on different basis or untaxed
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

354  Disallowance of expenses relating to earnings taxed on different basis or untaxed

(1)     If the earnings from an employment for a tax year include both earnings charged on receipt and other earnings (except earnings

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