C1Part 2 Plant and machinery allowances
Annotations:
Modifications etc. (not altering text)
Chapter 2 Qualifying activities
20 Employments and offices
1
In section 15(1)(i) “employment” does not include an employment the performance of the duties of which is treated as the carrying on of a trade under section 314 of ICTA (divers and diving supervisors in the North Sea etc.).
2
3
This Part applies in relation to—
a
F3those earnings , or
b
any F4other taxable earnings (as defined by section 10 of ITEPA 2003) of the employment or office,
as if the performance of the duties did not belong to that employment or office.
Pt. 2 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 12 (with Sch. 10 para. 17(1)); S.I. 2003/120, art. 2, Sch. (with arts. 34) (as amended (20.2.2003) by S.I. 2003/333, art. 14)