Related Commentary  Related HMRC Manuals

333(1)  A deduction from a person's earnings for an amount is allowed under the following provisions of this Chapter only if the amount–

(a)is paid by the person, or

(b)is paid on the person's behalf by someone else and is included in the earnings.

333(2)  In the following provisions of this Chapter, in relation to a deduction from a person's earnings, references to the person paying an amount include references to the amount being paid on the person's behalf by someone else if or to the extent that the amount is included in the earnings.

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