Related Commentary  Related HMRC Manuals

356(1)  No deduction from earnings is allowed under this Part for expenses incurred in providing entertainment or a gift in connection with the employer's trade, business, profession or vocation.

356(2)  Subsection (1) is subject to the exceptions in–

(a)section 357 (exception where employer's expenses disallowed), and

(b)section 358 (other exceptions).

356(3)  For the purposes of this section and those sections–

(a)entertainment”  includes hospitality of any kind, and

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