Related Commentary  Related HMRC Manuals

328(1)  The general rule is that deductions under this Part are allowed–

(a)from any earnings from the employment in question, and

(b)not from earnings from any other employment.

This is subject to subsections (2) to (4).

328(2)  Deductions under section 351 (expenses of ministers of religion) are allowed from earnings from any employment as a minister of a religious denomination.

328(3)  Deductions under section 368 (fixed sum deductions from earnings payable out of public revenue) are allowed only from earnings payable out of the public revenue.

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