4 Legal expenses etc
Finance (No 2) Act 2017 (2017 c 32) | Legislation

4  Legal expenses etc

(1)     ITEPA 2003 is amended as follows.

(2)     In section 346 (deduction for employee liabilities)—

(a)     in the heading, at the end insert “and expenses”,

(b)     after paragraph B (in subsection (1)) insert—

“B

Payment of any costs or expenses not falling within paragraph B which are incurred in connection with the employee giving evidence about matters related to the employment in, or for the purposes of—

(a)     a proceeding or other process (whether or not involving the employee), or

(b)     an investigation (whether or not likely to lead to any proceeding or other process involving the employee).

BB

Payment of any costs or expenses not falling within paragraph B or BA which are incurred in connection with a proceeding or other process, or an investigation, in which—

(a)     acts of the employee related to the employment, or

(b)     any other matters related to the employment,

are being or are likely to be considered.”,

(c)     in paragraph C(b) (in subsection (1)), after “B” insert “, BA or BB”,

(d)     in subsection (2) for “or B” substitute “B, BA or BB”,

(e)     in subsection (2A), for “paragraph A, B or C” substitute

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