Section 381 | Taking account of other deductions

For the purposes of sections 379 and 380, the amount of the earnings from an employment for a tax year is the amount remaining after any deductions under—

(a)section 232 (giving effect to mileage allowance relief),

(b)Chapter 2, 3, 4 or 5 of this Part,

(c)section 262 of CAA 2001 (capital allowances to be given effect by treating them as deductions from earnings), and^F1

(d)sections 188 to 194 of FA 2004 (contributions to registered pension schemes).^F1