Section 327 | Deductions from earnings: general ^F1

(1)This Part provides for deductions that are allowed from the taxable earnings from an employment in a tax year in calculating the net taxable earnings from the employment in the tax year for the purposes of Part 2 (see section 11(1)).

(2)In this Part, unless otherwise indicated by the context—

(a)references to the earnings from which deductions are allowed are references to the taxable earnings mentioned in subsection (1), and

(b)references to the tax year are references to the tax year mentioned there.

(3)The deductions for which this Part provides are those allowed under—

(4)Further provision about deductions from earnings is made in—

(5)Further provision about deductions from income including earnings is made in—