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Paragraph 248

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(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) ”.