{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-361",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-361.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/361",
  "kind": "section",
  "number": "361",
  "heading": "Scope of this Chapter: cost of benefits deductible as if paid by employee",
  "text": "A deduction from a person’s earnings is allowed under the following provisions of this Chapter where—\n(a) the earnings include an amount treated as earnings under—\n(i) Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens),\n(ii) Chapter 5 of Part 3 (taxable benefits: living accommodation), or\n(iii) Chapter 10 of Part 3 (taxable benefits: residual liability to charge), and\n(b) an amount in respect of the benefit in question would be deductible under Chapter 2 or 5 of this Part if the person had incurred and paid it.",
  "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/361",
    "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."
}