Point in time view as at 02/12/2019.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Year for which general earnings are earned is up to date with all changes known to be in force on or before 09 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.
(1)This section applies for determining whether general earnings are general earnings “for” a particular tax year for the purposes of this Chapter.
(2)General earnings that are earned in, or otherwise in respect of, a particular period are to be regarded as general earnings for that period.
(3)If that period consists of the whole or part of a single tax year, the earnings are to be regarded as general earnings “for” that tax year.
(4)If that period consists of the whole or parts of two or more tax years, the part of the earnings that is to be regarded as general earnings “for” each of those tax years is to be determined on a just and reasonable apportionment.
(5)This section does not apply to any amount which is required by a provision of Part 3 to be treated as earnings for a particular tax year.
(1)This section applies for the purposes of this Chapter in a case where general earnings from an employment would otherwise fall to be regarded as general earnings for a tax year in which the employee does not hold the employment.
(2)If that year falls before the first tax year in which the employment is held, the earnings are to be treated as general earnings for that first tax year.
(3)If that year falls after the last tax year in which the employment was held, the earnings are to be treated as general earnings for that last tax year.
(4)This section does not apply in connection with determining the year for which amounts are to be treated as earnings under Chapters 2 to [F110] of Part 3 (the benefits code).
Textual Amendments
F1Word in s. 17(4) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 3
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