Part 5 Employment Income: Deductions
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Part 5 Employment Income: Deductions

Earnings charged on remittance

39

In relation to expenses incurred before the tax year 2003–04, section 353 (deductions from earnings charged on remittance) applies as if the condition in subsection

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