{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-332",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-332.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": "section/332",
  "kind": "section",
  "number": "332",
  "heading": "Meaning of “the deductibility provisions”",
  "text": "For the purposes of this Part, “the deductibility provisions” means the following provisions (which refer to amounts or expenses that would be deductible if they were incurred and paid by an employee)—\nthe definition of “business travel” in section 171(1) (definitions for Chapter 6 of Part 3),\nsection 179(6) (exception for certain advances for necessary expenses),\nthe definition of “business travel” in section 236(1) (definitions for Chapter 2 of Part 4),\nsection 240(1)(c) and (5) (exemption of incidental overnight expenses and benefits),\nsection 252(3) (exception from exemption of work-related training provision for non-deductible travel expenses),\nsection 257(3) (exception from exemption for individual learning account training provision for non-deductible travel expenses),\nsection 305(5) (offshore oil and gas workers: mainland transfers),\nsection 310(6)(b) (counselling and other outplacement services),\nsection 311(5)(b) (retraining courses),\nsection 361(b) (scope of Chapter 3 of this Part: cost of benefits deductible as if paid by employee),\nsection 362(1)(c) and (2)(b) (deductions where non-cash voucher provided),\nsection 363(1)(b) and (2)(b) (deductions where credit-token provided),\nsection 364(1)(b) and (2) (deductions where living accommodation provided),\nsection 365(1)(b) and (2) (deductions where employment-related benefit provided).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/332",
    "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."
}