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Finance Act 1989
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Rhagor o Adnoddau
Changes over time for: Section 39
Version Superseded: 06/04/2003
Alternative versions:
- 01/02/1991- Amendment
- 28/07/2000
Point in time - 06/04/2003- Amendment
Status:
Point in time view as at 28/07/2000. This version of this provision has been superseded.
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39 Schedule E: unremitted emoluments.U.K.
(1)This section applies to emoluments of an office or employment if—
(a)they are emoluments for a year of assessment (a relevant year) before1989-90,
(b)they are received in the United Kingdom after 5th April 1989, and
(c)had this Act not been passed they would have fallen within Case III of Schedule E.
(2)The emoluments shall be treated as if they were not emoluments for the relevant year.
(3)But they shall be treated as if they were emoluments for the year of assessment in which they are received in the United Kingdom and as if they fell within Case III as substituted by section 36 above; and accordingly income tax shall be charged, in accordance with section 202A of the Taxes Act1988, by reference to the year of assessment in which the emoluments are received in the United Kingdom.
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