HC Deb 10 July 1956 vol 556 c288
  1. 1. Subject to the following paragraphs, in the case of an individual who is the holder of a pensionable office or employment, the proviso to subsection (1) of section twenty-one of this Act shall have effect with the substitution for the references to seven hundred and fifty pounds of references to seven hundred and fifty pounds less one-tenth of his pensionable emoluments for the year of assessment.
  2. 2. Where an individual is the holder of a pensionable office or employment during part only of the year of assessment, then—
    1. (a) the foregoing paragraph shall not apply if the condition in paragraph (a) of subsection (1) of section twenty of this Act is not satisfied at any time during that part of the year; but
    2. (b) if the condition is satisfied at such a time and is also satisfied at a time during the remainder of the year, the foregoing 289 sub-paragraph shall apply but for one-tenth there shall be substituted therein such less proportion as may be just.
  3. 3. For the purposes of this Part of this Schedule an individual's pensionable emoluments for any year of assessment shall be taken to be the amount, estimated in accordance with the provisions applicable to Case I of Schedule E, of any income of his for the year (but not including in the case of a married man income of his wife), being either—
    1. (a) income arising in respect of remuneration from any pensionable office or employment; or
    2. (b) income from any property which is attached to or forms part of the emoluments of any pensionable office or employment.