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Income Tax (Earnings and Pensions) Act 2003

Crossheading Disallowance of business entertainment and gifts expenses

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Section 356 Disallowance of business entertainment and gifts expenses
Section 357 Business entertainment and gifts: exception where employer’s expenses disallowed
Section 358 Business entertainment and gifts: other exceptions

Income Tax (Earnings and Pensions) Act 2003
Chapter 2 Deductions for employee’s expenses

Crossheading Disallowance of business entertainment and gifts expenses

From legislation.gov.uk

Contents

Section 356 Disallowance of business entertainment and gifts expenses
Section 357 Business entertainment and gifts: exception where employer’s expenses disallowed
Section 358 Business entertainment and gifts: other exceptions

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