{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-381",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-381.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/381",
  "kind": "section",
  "number": "381",
  "heading": "Taking account of other deductions",
  "text": "For the purposes of sections 379 and 380, the amount of the earnings from an employment for a tax year is the amount remaining after any deductions under—\n(a) section 232 (giving effect to mileage allowance relief),\n(b) Chapter 2, 3, 4 or 5 of this Part,\n(c) section 262 of CAA 2001 (capital allowances to be given effect by treating them as deductions from earnings), and\n(d) sections 188 to 194 of FA 2004 (contributions to registered pension schemes).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 381(c)(d) substituted for s. 381(c)-(e) (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 61 (with Sch. 36)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/381",
    "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."
}