Part 2 Plant and machinery allowances

Chapter 2 Qualifying activities

20 Employments and offices

(1)

In section 15(1)(i) “employment” does not include an employment the performance of the duties of which is treated as the carrying on of a trade under F1section 15 of ITTOIA 2005 (divers and diving supervisors in the North Sea etc.).

(2)

Subsection (3) applies if the F2earnings for any duties of an employment or office F3fall within section 22 or 26 of ITEPA 2003.

(3)

This Part applies in relation to—

(a)

F4those earnings , or

(b)

any F5other taxable earnings (as defined by section 10 of ITEPA 2003) of the employment or office,

as if the performance of the duties did not belong to that employment or office.