SCHEDULES
SCHEDULE 6Consequential Amendments
Part 2Other enactments
Capital Allowances Act 2001 (c. 2)
248
1
Amend section 20 (employments and offices) as follows.
2
In subsection (2)—
a
for “emoluments” substitute “
earnings
”
; and
b
for “do not fall within Case I or II of Schedule E” substitute “
fall within section 22 or 26 of ITEPA 2003
”
.
3
In subsection (3)—
a
for “those emoluments” substitute “
those earnings
”
; and
b
for “other emoluments” substitute “
other taxable earnings (as defined by section 10 of ITEPA 2003)
”
.