[16C Professionals in practice: incidental income from an office or employment]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[16C  Professionals in practice: incidental income from an office or employment]

[(1)     This section applies where—

(a)     a payment is received by an individual who carries on a profession (alone or in partnership),

(b)     the payment is made to the individual in his or her capacity as an employee or office-holder, but is not made in respect of employment as a director of a company,

(c)     the payment would

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