23 Calculation of “chargeable overseas earnings”

23  Calculation of “chargeable overseas earnings”

(1)     This section applies for calculating how much of an employee's general earnings for a tax year are “chargeable overseas earnings” for the purposes of [section] 22.

[(1A)     But none of an employee's general earnings from an employment for a tax year are to be “chargeable overseas earnings” if section 24A applies in relation to the employment for the tax year.]

(2)     General earnings for a tax year are “overseas earnings”

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