S.L. 123.7 Art. 5Claims for deductions by beneficiaries of fringe benefits. S.L.123.55

Except as otherwise provided in the Fringe Benefits Rules, the value of a benefit determined in accordance with those rules shall be deemed to be net of all outgoings and expenses incurred by the beneficiary in connection with that benefit, and no further deduction shall be allowed to that person under article 14(1) of the Act in respect of that benefit. *