- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (13/06/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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Point in time view as at 13/06/2003.
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Income Tax (Earnings and Pensions) Act 2003, Section 9 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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9Amount of employment income charged to taxU.K.
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Nodiadau Esboniadol
(1)The amount of employment income which is charged to tax under this Part for a particular tax year is as follows.
(2)In the case of general earnings, the amount charged is the net taxable earnings from an employment in the year.
(3)That amount is calculated under section 11 by reference to any taxable earnings from the employment in the year (see section 10(2)).
(4)In the case of specific employment income, the amount charged is the net taxable specific income from an employment for the year.
(5)That amount is calculated under section 12 by reference to any taxable specific income from the employment for the year (see section 10(3)).
(6)Accordingly, no amount of employment income is charged to tax under this Part for a particular tax year unless—
(a)in the case of general earnings, they are taxable earnings from an employment in that year, or
(b)in the case of specific employment income, it is taxable specific income from an employment for that year.
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