xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 6U.K.Consequential Amendments

Part 2U.K.Other enactments

Capital Allowances Act 2001 (c. 2)U.K.

248(1)Amend section 20 (employments and offices) as follows.U.K.

(2)In subsection (2)—

(a)for “emoluments” substitute “ earnings ”; and

(b)for “do not fall within Case I or II of Schedule E” substitute “ fall within section 22 or 26 of ITEPA 2003 ”.

(3)In subsection (3)—

(a)for “those emoluments” substitute “ those earnings ”; and

(b)for “other emoluments” substitute “ other taxable earnings (as defined by section 10 of ITEPA 2003) ”.