Section 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.).^F1

(2)Subsection (3) applies if the earnings for any duties of an employment or office fall within section 22 or 26 of ITEPA 2003.^F2F3

(3)This Part applies in relation to—

(a)those earnings , or^F4

(b)any other taxable earnings (as defined by section 10 of ITEPA 2003) of the employment or office,^F5

as if the performance of the duties did not belong to that employment or office.