282 Exclusion from section 281 of benefits and expenses where deduction allowed
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

282  Exclusion from section 281 of benefits and expenses where deduction allowed

(1)     Benefits and expenses are excluded from section 281 (travelling and subsistence) if or to the extent that an amount is deductible

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