Part IIIncome Tax, Corporation Tax and Capital Gains Tax
Chapter IGeneral
Receipts basis etc.
40Schedule E: emoluments already paid
1
Subsection (2) below applies to emoluments of an office or employment if—
a
they are emoluments for a year of assessment after 1988-89,
b
they have been paid before 6th April 1989, and
c
they fall within Case I or II of Schedule E as substituted by section 36 above.
2
The emoluments shall be treated as if they were received, within the meaning of section 202B of the Taxes Act 1988, on 6th April 1989; and accordingly income tax shall be charged, in accordance with section 202A of that Act, by reference to the year 1989-90.
3
Subsection (4) below applies to emoluments of an office or employment if—
a
they are emoluments for a year of assessment after 1988-89,
b
they have been received in the United Kingdom before 6th April 1989, and
c
they fall within Case III of Schedule E as substituted by section 36 above.
4
The emoluments shall be treated as if they were received in the United Kingdom on 6th April 1989; and accordingly income tax shall be charged, in accordance with section 202A of the Taxes Act 1988, by reference to the year 1989-90.