20Employments and offices
This section has no associated Explanatory Notes
(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)Subsection (3) applies if the emoluments for any duties of an employment or office do not fall within Case I or II of Schedule E.
(3)This Part applies in relation to—
(a)those emoluments, or
(b)any other emoluments of the employment or office,
as if the performance of the duties did not belong to that employment or office.