# Income Tax (Earnings and Pensions) Act 2003, Section 361: Scope of this Chapter: cost of benefits deductible as if paid by employee


A deduction from a person’s earnings is allowed under the following provisions of this Chapter where—
(a) the earnings include an amount treated as earnings under—
(i) Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens),
(ii) Chapter 5 of Part 3 (taxable benefits: living accommodation), or
(iii) Chapter 10 of Part 3 (taxable benefits: residual liability to charge), and
(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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/361 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-361
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.