Part 2 Plant and machinery allowances
Chapter 19 Giving effect to allowances and charges
Employments and offices
262 Employments and offices
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 F1a deduction from the taxable earnings from the employment or office, and
(b)
the charge as F2earnings of the employment or office.