# Income Tax (Earnings and Pensions) Act 2003, Section 330: Prevention of double deductions


(1) A deduction from earnings under this Part is not allowed more than once in respect of the same costs or expenses.
(2) If apart from this subsection—
(a) a deduction would be allowed under Chapter 4 of this Part (fixed allowances for employee’s expenses) for a sum fixed by reference to any kind of expenses, and
(b) the employee would be entitled under another provision to a deduction for an amount paid in respect of the same kind of expenses,
only one of those deductions is allowed.

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/section/330 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-330
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.