109 Priority of this Chapter over Chapter 1 of this Part
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Other tax implications

109  Priority of this Chapter over Chapter 1 of this Part

(1)     This section applies if—

(a)     under this Chapter [an amount] is to be treated as earnings from an employee's employment for a tax year, and

(b)

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