The Highway Code person to observe a provision of "The Highway Code" shall not of itself render that person liable to criminal proceedings of any kind but any such failure may in any proceedings (whether civil or criminal, and including proceedings for an offence under the Traffic Acts, the [1981 c. 14.] Public Passenger Vehicles Act 1981 or sections 18 to 23 of the [1985 c. 67.] Transport Act 1985) be relied upon by any party to the proceedings as tending to establish or negative any liability which is in question in those proceedings. The Highway Code is available in the following forms:
Above-the-line deduction 62 states that the following items are allowable as above-the-line deductions: See also IRS Publication 17. Above-the-line deduction Above the line deductions are also known as "adjustments to income" and are shown on lines 23-36 of Form 1040. In the United States tax law, an above-the-line deduction is a deduction that the Internal Revenue Service allows a taxpayer to subtract from his or her gross income in arriving at "adjusted gross income" for the taxable year. These deductions are set forth in Internal Revenue Code Section 62. A taxpayer's gross income minus his or her above-the-line deductions is equal to