Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Overview
1427.This Chapter deals with the most familiar situation in which deductions from earnings are allowed – where the employee has paid an expense of the employment. The Chapter also deals with the situation where someone else (usually the employer) pays the expense on the employee’s behalf. The Chapter therefore deals with section 198 of ICTA, with the related provisions in Schedule 12A of that Act, and with a number of other provisions, such as sections 201, 201AA and 201A of ICTA, which allow deductions for particular expenses paid by the employee.
1428.The Chapter may be divided into the following components:
	introductory provisions (sections 333 to 335);
	the general rule governing the deduction of expenses (section 336);
	further rules allowing the deduction of particular expenses, grouped according to the type of expense involved (sections 337 to 352);
	special rules for earnings with a foreign element (sections 353 to 355); and
	rules which prohibit or restrict deductions (sections 356 to 360).