# Income Tax (Earnings and Pensions) Act 2003, Section 379: Calculating the deduction


(1) The deduction under section 378—
(a) is allowed from the amount of the earnings from the employment attributable to the eligible period, and
(b) is equal to that amount.
(2) Earnings from the employment for a period of leave immediately after the eligible period are to be regarded as earnings attributable to the eligible period if or to the extent that they are earnings for the tax year in which the eligible period ends.
(3) This section is subject to section 380 (limit on deduction where UK duties etc. make amount unreasonable).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/379 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-379
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.