7 Meaning of “employment income”, “general earnings” and “specific employment income”
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

7  Meaning of “employment income”, “general earnings” and “specific employment income”

(1)     This section gives the meaning for the purposes of the Tax Acts of “employment income”, “general earnings” and “specific employment income”.

(2)     “Employment income” means—

(a)     earnings within Chapter 1 of Part 3,

(b)     any amount treated as earnings (see subsection (5)), or

(c)     any amount which counts

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