558 Meaning of “deductible payment”
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Interpretation

558  Meaning of “deductible payment”

(1)     For the purposes of this Part each of the following is a deductible payment—

A     Payment in or towards the discharge of a liability related to the former employment.

B     Payment of any costs or expenses incurred in connection with—

(a)     a claim that the former employee is subject to a liability related to the former employment, or

(b)     proceedings relating to or arising out of a claim that the former employee is subject to a liability related to the former employment.

[BA     Payment of any costs or expenses not falling within paragraph B which are incurred in connection with the former employee giving evidence about matters related to the former employment

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