s 367 Fixed sum deductions for repairing and maintaining work equipment
(1) A deduction is allowed for the sum, if any, fixed by the Treasury as in their opinion representing the average annual expenses incurred by employees of the class to which the employee belongs in respect of the repair and maintenance of work equipment. (2) The Treasury may only fix such a sum for a class of employees if they are satisfied that— (a) the employees are generally responsible for the whole or part of the expense of repairing and maintaining the work equipment, and (b) the expenses for which they are generally responsible would be deductible from the employees' earnings under section 336 if paid by them. (3) No deduction is allowed under this section if the employer pays or reimburses the expenses in respect of which the sum is fixed or would do so if requested. (4) If the employer pays or reimburses part of those expenses or would do so if requested, the amount of the deduction is reduced by the amount which is or would be paid or reimbursed. (5) In this section “ work equipment ” means tools or special clothing. (6) This section needs to be read with section 330(2) (prevention of double deductions).