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ITTOIA 2005 amends s. 357, effective for income tax purposes for 2005–06 onwards: see the History notes for details.

357(1)  The prohibition in section 356 on deducting expenses does not apply if–

(a)the earnings include an amount in respect of the expenses,

(b)the employer–

(i)paid the amount to, or on behalf of, the employee, or

(ii)put it at the employee's disposal,

exclusively for meeting expenses incurred or to be incurred by the employee in providing the entertainment or gift, and

(c)condition A, B or C is met.

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