367 Fixed sum deductions for repairing and maintaining work equipment
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Fixed sum deductions

367  Fixed sum deductions for repairing and maintaining work equipment

(1)     A deduction is allowed for the sum, if any, fixed by the Treasury as in their opinion representing the average annual expenses incurred by employees of the class to which the employee belongs in respect of the

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