Part 2 Employment Income: Charge to Tax
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Part 2 Employment Income: Charge to Tax

Taxable earnings

8

(1)     The charging provisions of Chapters 4 and 5 of Part 2—

(a)     apply for the purpose of determining taxable earnings from an employment in the tax year 2003–04 or any later tax year, and

(b)     accordingly apply where (for the purposes of those Chapters) general earnings are received, or remitted to the United Kingdom, in that or any later tax year.

(2)     But they apply to general earnings for a tax year before the tax year

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