{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-72",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-72.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/72",
  "kind": "section",
  "number": "72",
  "heading": "Sums in respect of expenses treated as earnings",
  "text": "(1) If this Chapter applies to a sum, the sum is to be treated as earnings from the employment for the tax year in which it is paid or paid away.\n(2) Subsection (1) does not prevent the making of a deduction allowed under any of the provisions listed in subsection (3).\n(3) The provisions are—\nsection 336 (deductions for expenses: the general rule);\nsection 337 (travel in performance of duties);\nsection 338 (travel for necessary attendance);\nsection 340 (travel between group employments);\nsection 340A (travel between linked employments);\nsection 341 (travel at start or finish of overseas employment);\nsection 342 (travel between employments where duties performed abroad);\nsection 343 (deduction for professional membership fees);\nsection 344 (deduction for annual subscriptions);\nsection 346 (deduction for employee liabilities);\nsection 351 (expenses of ministers of religion);\nsection 353 (deductions from earnings charged on remittance).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 72(3) inserted (with effect in accordance with art. 4 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2014 (S.I. 2014/211), arts. 1, 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/72",
    "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."
}