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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading General rules

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Section 328 The income from which deductions may be made
Section 329 Deductions from earnings not to exceed earnings
Section 330 Prevention of double deductions
Section 331 Order for making deductions
Section 332 Meaning of “the deductibility provisions”

Chapter 1 Deductions allowed from earnings: general rules
Crossheading General rules

Crossheading General rules

From legislation.gov.uk

Contents

Section 328 The income from which deductions may be made
Section 329 Deductions from earnings not to exceed earnings
Section 330 Prevention of double deductions
Section 331 Order for making deductions
Section 332 Meaning of “the deductibility provisions”