357 Business entertainment and gifts: exception where employer's expenses disallowed
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

357  Business entertainment and gifts: exception where employer's expenses disallowed

(1)     The prohibition in section 356 on deducting expenses does not apply if—

(a)     the earnings include an amount in respect of the expenses,

(b)     the employer—

(i)     paid the amount to, or on behalf of, the employee, or

(ii)     put it at the employee's disposal,

exclusively for meeting expenses incurred or to be incurred by the employee in providing the entertainment

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