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Legislation

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

Chapter 2 Deductions for employee’s expenses
Crossheading Disallowance of business entertainment and gifts 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