# Income and Corporation Taxes Act 1988, Paragraph 2

Extent: E+W+S+N.I.

(1) This paragraph applies where—
(a) any payment or benefit would (apart from paragraph 1 above) constitute emoluments of an employment for any purpose of Case I or Case II of Schedule E, and
(b) by virtue of that paragraph it is treated as not being such emoluments.
(2) The payment or benefit shall be treated as not being emoluments of the employment for any purpose of Case III of Schedule E.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/11A/paragraph/2 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-11A/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.