Income Tax (Earnings and Pensions) Act 2003 section 366

Scope of this Chapter: amounts fixed by Treasury

Section 366 establishes the scope of this Chapter, which allows employees to deduct certain amounts from their earnings where those amounts have been set by the Treasury by reference to their employment.

• This Chapter provides for deductions from an employee's earnings for amounts fixed by the Treasury.
• The amount must be determined specifically by reference to the employee's employment.
• The deduction is made from earnings for income tax purposes, reducing the taxable amount.
• This is a gateway provision — individual entitlements depend on the specific Treasury determinations applicable to the employment in question.