Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 5 U.K. Employment income: deductions allowed from earnings

Chapter 4 U.K. Fixed allowances for employee’s expenses

Introduction U.K.

366 Scope of this Chapter: amounts fixed by Treasury U.K.

A deduction from an employee’s earnings for an amount is allowed under this Chapter where the amount has been fixed by the Treasury by reference to the employee’s employment.