Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 347: Payments made after leaving the employment
1504.This section provides that deductions allowable under section 346 are restricted to those relating to liabilities arising in a current employment. It also gives a signpost to the corresponding provisions that deal with payments made after the employee has ceased the particular employment in relation to which the liability to make a payment arises. The section derives from part of section 201AA(1) of ICTA.