Related Commentary  Related HMRC Manuals

329(1)  The amount of a deduction allowed under this Part may not exceed the earnings from which it is deductible.

329(1A)  If the earnings from which a deduction allowed under this Part is deductible include earnings that are “excluded” within the meaning of section 15(1A)

(a)the amount of the deduction allowed is a proportion of the amount that would be allowed under this Part if the tax year were not a split year, and

(b)that proportion is equal to the proportion that the part of the earnings that is not “excluded” bears to the total earnings.

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