Section 20 Employments and offices
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(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]1 (divers and diving supervisors in the North Sea etc.).
Amendments
1 Substituted by Income Tax (Trading and Other Income) Act 2005 section 882(1) and Schedule 1 para 529 from 6 April 2005.
(2) Subsection (3) applies if the [earnings]1 for any duties of an employment or office [fall within section 22 or 26 of ITEPA 2003]2.
Amendments
1 Substituted by Income Tax (Earnings and Pensions) Act 2003 section 772 and Schedule 6 para 248(2)(a) for 2003-04 and later tax years (for income tax purposes), and for accounting periods ending after 5 April 2003 (for corporation tax purposes).
2 Substituted by Income Tax (Earnings and Pensions) Act 2003 section 772 and Schedule 6 para 248(2)(b) for 2003-04 and later tax years (for income tax purposes), and for accounting periods ending after 5 April 2003 (for corporation tax purposes).
(3) This Part applies in relation to—
(a) [those earnings]1, or
(b) any [other taxable earnings (as defined by section 10 of ITEPA 2003)]2 of the employment or office,
as if the performance of the duties did not belong to that employment or office.
Amendments
1 Substituted by Income Tax (Earnings and Pensions) Act 2003 section 772 and Schedule 6 para 248(3)(a) for 2003-04 and later tax years (for income tax purposes), and for accounting periods ending after 5 April 2003 (for corporation tax purposes).
2 Substituted by Income Tax (Earnings and Pensions) Act 2003 section 772 and Schedule 6 para 248(3)(b) for 2003-04 and later tax years (for income tax purposes), and for accounting periods ending after 5 April 2003 (for corporation tax purposes).
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