SCHEDULES

SCHEDULE 6Consequential Amendments

Part 2Other enactments

Capital Allowances Act 2001 (c. 2)

253

In section 262 (employments and offices)—

a

in paragraph (a) for “an amount to be deducted from the emoluments of” substitute “ a deduction from the taxable earnings from ”; and

b

in paragraph (b) for “an emolument” substitute “ earnings ”.