Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 361: Scope of this Chapter: cost of benefits deductible as if paid by employee
1576.This section sets out the general proposition for a deduction to be allowed under this Chapter. A person’s earnings must include an amount treated as earnings under the relevant parts of the benefits code and a deduction must have been allowable if the employee had paid the cost of the goods or services. The sections in this Chapter are a change in approach to provisions from which they are derived. The changes in sections 362, 363, 364 and 365 are explained in detail in Changes 98 and 99 in Annex 1.