19 Receipt of non-money earnings
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

19  Receipt of non-money earnings

(1)     General earnings not consisting of money are to be treated for the purposes of this Chapter as received at the following times.

(2)     If an amount is treated as earnings for a particular tax year under any of the following provisions, the earnings

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