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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.7 Allowable employee deductions and exempt employer payments /Exemptions and deductions—legislative structure / E4.702A Deductions—general
Commentary

E4.702A Deductions—general


Personal and employment tax

It is important to be clear about where a deduction appears in the computation of an individual's tax liability; in other words, to know from what figure the deduction is made. The deduction may be from:

  1. Ìý

    •ÌýÌýÌýÌý total income1 (eg post-employment deductions, see E4.788B)

  2. Ìý

    •ÌýÌýÌýÌý employment income2 from a particular employer (eg contributions to occupational pension schemes)

  3. Ìý

    •ÌýÌýÌýÌý taxable earnings3 (taxable earnings are derived by applying the rules in relation to residence and domicile (see E4.106–E4.110) to general earnings: general earnings consist of earnings under

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