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Status:
Point in time view as at 06/04/2024.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Cross Heading: Employments and offices.
Changes to Legislation
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Employments and officesU.K.
262 Employments and officesU.K.
If the qualifying activity of a person who is entitled or liable to an allowance or charge for a chargeable period is an employment or office, the allowance or charge is to be given effect, by treating—
(a)the allowance as [a deduction from the taxable earnings from] the employment or office, and
(b)the charge as [earnings] of the employment or office.
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