C2C1Part 2Employment income: charge to tax
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))
Chapter 3Operation of tax charge
10Meaning of “taxable earnings” and “taxable specific income”
1
This section explains what is meant by “taxable earnings” and “taxable specific income” in the employment income Parts.
2
“Taxable earnings from an employment in a tax year are to be determined in accordance with F3Chapters 4 and 5 of this Part.
3
“Taxable specific income from an employment for a tax year means the full amount of any specific employment income which, by virtue of Part 6 F5, 7 or 7A or any other enactment, counts as employment income for that year in respect of the employment.
F14
Subsection (3) is subject to F2Chapter 5B (taxable specific income from employment-related securities etc: internationally mobile employees).
F45
Subsection (3) is also subject to sections 554Z9 to 554Z11 (employment income under Part 7A: remittance basis).
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)