Finance Act 2008, Paragraph 9 is up to date with all changes known to be in force on or before 01 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.
9(1)Section 15 (earnings for year when employee resident, ordinarily resident and domiciled in UK) is amended as follows.U.K.
(2)In subsection (1), for the words from “resident”, in the first place, to the end substitute “ UK resident. ”
(3)For subsection (3) substitute—
“(3)Subsection (2) applies whether or not the employment is held when the earnings are received.”
(4)Accordingly, in the heading, for “resident, ordinarily resident and domiciled in UK” substitute “ UK resident ”.
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