Section 360B Additional household expensesF1
(1)
No deduction from earnings is allowed under this Chapter for additional household expenses which the employee incurs in the performance of the duties of the employment at home.
(2)
In this section, “household expenses” has the same meaning as in section 316A.
Annotations
Textual amendments
- F1
S. 360B inserted (for the tax year 2026-27 and subsequent tax years) by Finance Act 2026 (c. 11), s. 21
Notes on Chapter 2
Modifications
- C1
Pt. 5 Ch. 2 restricted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 1(5) (with Sch. 36)