Commentary on Sections Glossary Part 3: Employment income: earnings and benefits etc. treated as earnings Section 72: Sums in respect of expenses treated as earnings
284.This section derives from section 153(1) and (2) of ICTA.
285.Subsection (1) derives from part of section 153(1). In addition, the tax year for which the sums are treated as earnings is specified here. See Note 7 in Annex 2.
286.Subsections (2) and (3) derive from section 153(2) and indicate that deductions allowed by the provisions listed in subsection (3) may be claimed in respect of the sums treated as earnings.