6 Nature of charge to tax on employment income
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 2
Tax on Employment Income

6  Nature of charge to tax on employment income

(1)     The charge to tax on employment income under this Part is a charge to tax on—

(a)     general earnings, and

(b)     specific employment income.

The meaning of “employment income”, “general earnings” and “specific employment income” is given in section 7.

(2)     The amount of general earnings or specific employment income which is charged to tax in a particular

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