Part 2Plant and machinery allowances
Chapter 19Giving effect to allowances and charges
Employments and offices
262Employments 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 an amount to be deducted from the emoluments of the employment or office, and
(b)
the charge as an emolument of the employment or office.