Chwilio Deddfwriaeth

Income Tax (Earnings and Pensions) Act 2003

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

26Foreign earnings for year when employee resident, but not ordinarily resident, in UK
This adran has no associated Nodiadau Esboniadol

(1)This section applies to general earnings for a tax year in which the employee is resident, but not ordinarily resident, in the United Kingdom if they are neither—

(a)general earnings in respect of duties performed in the United Kingdom, nor

(b)general earnings from overseas Crown employment subject to United Kingdom tax.

(2)The full amount of any general earnings within subsection (1) which are remitted to the United Kingdom in a tax year is an amount of “taxable earnings” from the employment in that year.

(3)Subsection (2) applies—

(a)whether the earnings are for that year or for some other tax year, and

(b)whether or not the employment is held at the time when the earnings are remitted;

but that subsection has effect subject to any relief given under section 35 (delayed remittances: claim for relief).

(4)Section 28 explains what is meant by “general earnings from overseas Crown employment subject to United Kingdom tax”.

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