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) ”.