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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Employee liabilities and indemnity insurance

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Section 346 Deduction for employee liabilities and expenses
Section 347 Payments made after leaving the employment
Section 348 Liabilities related to the employment
Section 349 Meaning of “qualifying insurance contract”
Section 350 Connected contracts

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

Crossheading Employee liabilities and indemnity insurance

From legislation.gov.uk

Contents

Section 346 Deduction for employee liabilities and expenses
Section 347 Payments made after leaving the employment
Section 348 Liabilities related to the employment
Section 349 Meaning of “qualifying insurance contract”
Section 350 Connected contracts

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