Any deduction made under the Financial Emergency Measures in the Public Interest Act 2009 in respect of a public servant (within the meaning of that Act) shall, in assessing income tax under Schedule E, be allowed to be deducted as an expense incurred in the year in which the deduction is made.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 27 February 2009 - onwards
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