Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Overview
1386.In this Part, in order to make each individual deduction provision as simple as possible, Chapter 1 states some general propositions about deductions. This saves those propositions having to be repeated in the individual provisions, so the deductions sections can then concentrate on the rules applying for the particular deduction in question.
1387.The provisions relating to deductions are then grouped in different chapters according to the type of deduction. So there are separate chapters for:
	deductions for employee’s expenses (Chapter 2);
	deductions from benefit code earnings for costs which would have been deductible if they had been paid by the employee (Chapter 3);
	deductions for employee’s expenses covered by fixed allowances (Chapter 4);
	deductions for earnings which represent expenses borne by the employer (Chapter 5); and
	deductions from seafarers’ earnings (Chapter 6).
1388.Within Chapters 2 and 5, the provisions are then grouped according to the type of expense involved. For example, in Chapter 2, sections 337 to 342 deal with travel expenses.
1389.Within this Part, very many of the sections that allow deductions are drafted in accordance with the general formula that a deduction from earnings is allowed for an amount whose characteristics are then specified.