Capital Allowances Act 2001 s 262

s 262 Employments and offices

If the qualifying activity of a person who is entitled or liable to an allowance or charge for a chargeable period is an employment or office, the allowance or charge is to be given effect, by treating— (a) the allowance as a deduction from the taxable earnings from the employment or office, and (b) the charge as earnings of the employment or office.

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