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E is all the income, profits or gains from any office, employment or pension whether chargeable under Schedule D or E (including income from offices or employments the duties of which are performed in the State) of an individual in that year after deducting any contribution or qualifying premium in respect of which there is provision for a deduction under section 774(7) or 787 but excluding—

there shall be deducted from the income, profits or gains from the office or employment to be assessed under Schedule D or E, as may be appropriate, an amount equal to the specified amount in relation to that office or employment or the amount of the income, profits or gains whichever is the lesser. whichever is the lesser; but that amount, or the aggregate of those amounts where there is more than one such office or employment, shall not exceed £25,000 £18,500 €31,750.

(i) is chargeable to tax in accordance with section 71(3), or

(c) any sum treated for the purposes of section 112 as a perquisite of an office or employment by virtue of section 122,

(a) any expense to which section 118 applies,

(b) any amount treated as emoluments of an employment under section 121(2)(b)(ii) by virtue of a car being made available by reason of the employment,

(c) any sum treated for the purposes of section 112 as a perquisite of an office or employment by virtue of section 122,

(d) any payment to which section 123 applies,

(e) any sum deemed to be profits or gains arising or accruing from an office or employment by virtue of section 127(2), or

(f) any gain to which section 128 applies.

(2A)(a) In this subsection, “qualifying employment”, “qualifying individual” and “sea-going ship” have the same meanings, respectively, as in section 472B.

E is all the income, profits or gains from any office, employment or pension whether chargeable under Schedule D or E (including income from offices or employments the duties of which are performed in the State) of an individual in that year after deducting any contribution or qualifying premium in respect of which there is provision for a deduction under section 774(7) or 787 but excluding—

E is all the income, profits or gains from any office, employment or pension whether chargeable under Schedule D or E (including income from offices or employments the duties of which are performed in the State) of an individual in that year after deducting any contribution or qualifying premium in respect of which there is provision for a deduction under section 774(7) or 787 but excluding—

(ii) is income to which section 822 applies.