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Expenses allowances, etc.
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23.—(1) Subject to the provisions of this Part of this Act, any sum paid in respect of expenses, by a body corporate to any of its directors or to any person employed by it in an employment to which this Part of this Act applies, shall, if not otherwise chargeable to income tax as income of that director or employee, be treated for the purposes of Rule 1 of the Rules applicable to Schedule E as a perquisite of the office or employment of that director or employee and included in the emoluments thereof assessable to income tax (including sur-tax) accordingly, but nothing in this subsection shall prevent a claim for a deduction being made under Rule 9 of those Rules in respect of any money expended wholly, exclusively and necessarily in performing the duties of the office or employment.
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