| Commentary

(6) Miscellaneous

| Commentary

(6)     Miscellaneous

There are also deductions for expenses of ministers of religion (ITEPA 2003 s 351) and for agency fees paid by entertainers (ITEPA 2003 s 352). There are special rules for earnings with a foreign element (ITEPA 2003 ss 353355) and for seafarers (ITEPA 2003 ss 378385).

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