{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-347",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-347.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/347",
  "kind": "section",
  "number": "347",
  "heading": "Payments made after leaving the employment",
  "text": "(1) A deduction for a payment is not allowed under section 346 if—\n(a) the employee has ceased to hold the employment, and\n(b) the payment is made after the day on which the employee ceased to hold the employment.\n(2) If subsection (1) applies, see section 555 (former employee entitled to deduction in calculating net income).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 347(2) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 435 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/347",
    "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."
}