s 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 section 15 of ITTOIA 2005 (divers and diving supervisors in the North Sea etc.). (2) Subsection (3) applies if the earnings for any duties of an employment or office fall within section 22 or 26 of ITEPA 2003 . (3) This Part applies in relation to— (a) those earnings , or (b) any other 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.