Section 328 | The income from which deductions may be made

(1)The general rule is that deductions under this Part are allowed—

(a)from any earnings from the employment in question, and

(b)not from earnings from any other employment.This is subject to subsections (2) to (4).

(2)Deductions under section 351 (expenses of ministers of religion) are allowed from earnings from any employment as a minister of a religious denomination.

(3)Deductions under section 368 (fixed sum deductions from earnings payable out of public revenue) are allowed only from earnings payable out of the public revenue.

(4)Deductions limited to specified earnings (see subsection (5)) are allowed—

(a)only from earnings from the employment that are taxable earnings under certain of the charging provisions of Chapters 4 and 5 of Part 2, and

(b)not from other earnings from it.

(5)“Deductions limited to specified earnings” are deductions under—