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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Employee liabilities and indemnity insurance

  • 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
  1. Employee liabilities and indemnity insurance
  2. Liabilities related to the employment

Section 348 | Liabilities related to the employment

From legislation.gov.uk

For the purposes of this Chapter each of the following kinds of liability is related to the employment— A. Liability imposed upon the employee because he did an act, or failed to do an act—

(a)in his capacity as holder of the employment, or

(b)in any other capacity in which he acted in the performance of the duties of the employment.

(a)in his capacity as holder of the employment, or

(b)in any other capacity in which he acted in the performance of the duties of the employment.

B. Liability imposed upon the employee in connection with any proceedings relating to, or arising from, a claim that he is subject to a liability because he did an act, or failed to do an act—

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