Income Tax (Earnings and Pensions) Act 2003 section 332

Meaning of "the deductibility provisions"

Section 332 defines the term "the deductibility provisions" by listing all the sections of the Act that test whether amounts or expenses would be deductible if they had been incurred and paid by the employee.

• The deductibility provisions are a defined group of sections scattered throughout the Act that share a common hypothetical test: would the expense be deductible if the employee had incurred and paid it?
• The listed provisions cover a wide range of topics including business travel definitions, overnight incidental expenses, work-related training, offshore worker transfers, outplacement services, retraining courses, and deductions relating to non-cash vouchers, credit tokens, living accommodation, and other employment-related benefits.
• The general rule that deductions from earnings cannot exceed earnings (section 329) is switched off for the purposes of these provisions, because they already assume the employee has paid the amounts out of earnings.
• Where the deduction under section 353 applies and payment out of earnings is specifically required, the deductibility provisions assume that condition is met.

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