15 Earnings for year when employee [UK resident]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[UK resident employees]

15  Earnings for year when employee [UK resident]

[(1)     This section applies to general earnings for a tax year for which the employee is UK resident except that, in the case of a split year, it does not apply to any part of those earnings that is excluded.

(1A)     General earnings are “excluded” if they—

(a)     are attributable to the overseas part of

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