Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Overview
1390.This is the first of six chapters dealing with deductions allowed in charging earnings to income tax.
1391.After the introductory section 327, this Chapter sets out some general propositions which are applicable to most of the deductions dealt with in the next five chapters. Those propositions relate to:
	the income from which deductions may be made (section 328);
	the general prohibition on deductions exceeding earnings (section 329);
	the prevention of double deductions (section 330); and
	the order in which deductions are to be made (section 331).
1392.This Chapter concludes with section 332, which lists “the deductibility provisions”.