SCHEDULES

SCHEDULE 6 U.K.Consequential Amendments

Part 2 U.K.Other enactments

Capital Allowances Act 2001 (c. 2) U.K.

253 U.K.In section 262 (employments and offices)—

(a) in paragraph (a) for “an amount to be deducted from the emoluments of” substitute “ a deduction from the taxable earnings from ”; and

(b) in paragraph (b) for “an emolument” substitute “ earnings ”.