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.