{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-247",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-247.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "schedule/6/paragraph/247",
  "kind": "paragraph",
  "number": "247",
  "heading": null,
  "text": "(1) Amend section 4 (capital expenditure) as follows.\n(2) For subsection (2)(b) substitute—\n“(b) any expenditure or sum that may be allowed as a deduction under a relevant provision from the taxable earnings from an employment or office held by the person.”\n(3) After subsection (2) insert—\n“(2A) In subsection (2)—\n“relevant provision” means any of the following—\n(a) section 262;\n(b) section 232 of ITEPA 2003 (giving effect to mileage allowance relief);\n(c) Chapters 2 to 6 of Part 5 of that Act (general deductions allowed from earnings); and\n(d) sections 613(1), 619 and 639 of ICTA (contributions to pensions funds etc.), and\n“taxable earnings” has the meaning given by section 10 of ITEPA 2003.”\n(4) In subsection (3) for “emoluments” substitute “ earnings ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/11",
      "affecting_title": "Scotland Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "nia/2010/13",
      "affecting_title": "Welfare Reform Act (Northern Ireland) 2010"
    },
    {
      "type": "words repealed",
      "affecting": "nia/2010/13",
      "affecting_title": "Welfare Reform Act (Northern Ireland) 2010"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2007/5",
      "affecting_title": "Welfare Reform Act 2007"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2009/24",
      "affecting_title": "Welfare Reform Act 2009"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/247",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}