The general rule (s. 328(1)) is that deductions under ITEPA 2003, Pt. 5 are allowed:

(1)from any earnings from the employment in question; and

(2)not from earnings from any other employment.

This general rule is subject to three qualifications, as below.

Ministers of religion

A minister of religion is allowed to set deductions under ITEPA 2003, s. 351 against earnings from any employment as a minister of a religious denomination (s. 328(2)). This exception therefore qualifies the second part of the general rule above.

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