PART V



PROVISIONS RELATING TO THE SCHEDULE E CHARGE
CHAPTER I

SUPPLEMENTARY CHARGING PROVISIONS OF GENERAL APPLICATION1
Miscellaneous provisions

131.-Chargeable emoluments.  

(1) Tax under Case I, II or III of Schedule E shall, except as provided to the contrary by any provision of the Tax Acts, be chargeable on the full amount of the emoluments falling under that Case, subject to such deductions only as may be authorised by the Tax Acts, and the expression "emoluments" shall include all salaries, fees, wages, perquisites and profits whatsoever.
(2) Tax under Case III of Schedule E shall be chargeable whether or not tax is chargeable in respect of the same office or employment under Case I or II of that Schedule, but shall not be chargeable on any emoluments falling under Case I or II ...2.

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1 See 2000 Sch.12 - payments to individuals through personal service companies chargeable under the rules for Sch.E (2000-01 and subsequent years of assessment and earlier years.)

2 Words repealed by 1989 ss.42(1), (2), (6) and 187 and Sch.17 Pt.IV.