Related Commentary  Related HMRC Manuals


In the heading to s. 481 the words “Relief for” substituted for the words “Deductible amount in respect of” by FA 2004, s. 85 and Sch. 16, para. 3(4), coming into force on 1 September 2004 (by virtue of SI 2004/1945, reg. 2).

481(1)  Relief is available under this section against an amount counting as employment income under section 476 if–

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