137 Exemption where homeworker's additional expenses met by employer

137  Exemption where homeworker's additional expenses met by employer

(1)     In Part 4 of the Income Tax (Earnings and Pensions) Act 2003 (c 1) (employment income: exemptions), after section 316 insert—

“316´¡

Homeworker's additional household expenses

(1)     This section

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