78Payments in respect of employment in more than one capacityU.K.
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(1)This section applies if the payment is in respect of the employee's employment with the employer—
(a)partly in the employer's trade, and
(b)partly in one or more other capacities.
(2)The amount of the redundancy payment, or the amount which would have been due if a redundancy payment had been payable, is to be apportioned on a just and reasonable basis between—
(a)the employment in the trade, and
(b)the employment in the other capacities.
(3)The part of the payment apportioned to the employment in the trade is treated as a payment in respect of the employee's employment wholly in the trade for the purposes of section 77.