15Earnings for year when employee [F1UK resident] U.K.
(1)This section applies to general earnings for a tax year in which the employee is [F2UK resident].
(2)The full amount of any general earnings within subsection (1) which are received in a tax year is an amount of “taxable earnings” from the employment in that year.
[F3(3)Subsection (2) applies whether or not the employment is held when the earnings are received.]
Textual Amendments
F1Words in s. 15 heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 9(4)
F2Words in s. 15(1) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 9(2)
F3S. 15(3) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 9(3)