[290E Calculation of earnings rate for a tax year]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[290E  Calculation of earnings rate for a tax year]

[(1)     For any tax year the earnings rate for an employment is to be calculated as follows—

Step 1
Find the total of the following amounts—

(a)     the total amount of the earnings from the employment for the year within Chapter 1 of Part 3 (earnings),

(b)     the total of any amounts that are treated as earnings from the employment for the year under the benefits code (see subsections (2) and (3)), and

(c)     the total of any amounts that are treated as earnings from the employment for the year under

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