- Latest available (Revised)
- Point in Time (25/11/2013)
- Original (As enacted)
Point in time view as at 25/11/2013.
Income Tax (Earnings and Pensions) Act 2003, Chapter 5 is up to date with all changes known to be in force on or before 02 September 2024. 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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Textual Amendments
F1Pt. 2 Ch. 5 title substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 10
[F2(1)This Chapter—
(a)contains provision for calculating what are taxable earnings from certain kinds of employment in a tax year for which section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee, and
(b)sets out what are taxable earnings from an employment in a tax year in which the employee is non-UK resident.]
(2)In this Chapter—
(a)sections 29 and 30 deal with the year for which general earnings are earned,
F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d)sections 38 to 41 deal with the place where the duties of an employment are performed.
(3)In the employment income Parts any reference to the charging provisions of this Chapter is a reference to any of [F5sections 22, 26 and 27].
Textual Amendments
F2S. 20(1) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 11(2)
F3S. 20(2)(b) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 11(3)
F4S. 20(2)(c) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 11(3)
F5Words in s. 20(3) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 11(4)
Textual Amendments
F6S. 21 cross-heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 12
F7Words in cross-heading substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 7(2)(b) (with Sch. 46 para. 26)
(1)This section applies to general earnings for a tax year in which the employee is resident and ordinarily resident, but not domiciled, in the United Kingdom except to the extent that they are chargeable overseas earnings for that year.
(2)The full amount of any general earnings within subsection (1) which are received 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 received.
(4)Section 23 applies for calculating how much of an employee’s general earnings are “chargeable overseas earnings” for a tax year, and are therefore within section 22(1) rather than subsection (1) above.
(1)This section applies to general earnings for a tax year[F10, to the extent that they are chargeable overseas earnings for that year, if—
(a)section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee for that year, and
[F11(b)the employee does not meet the requirement of section 26A for that year.]]
(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.
[F12(3)Subsection (2) applies whether or not the employment is held when the earnings are remitted.]
(4)Section 23 applies for calculating how much of an employee’s general earnings are “chargeable overseas earnings” for a tax year F13....
(5)Where any chargeable overseas earnings are taxable earnings under subsection (2), any deduction taken into account under section 23(3) in calculating the amount of the chargeable overseas earnings—
(a)cannot then be deducted under section 11 from those taxable earnings, but
(b)may be deducted under that section from any taxable earnings under [F14section 15].
[F15(6)See Chapter A1 of Part 14 of ITA 2007 for the meaning of “remitted to the United Kingdom” etc.
[F16(7)Section 15(1) does not apply to general earnings within subsection (1).]]
Textual Amendments
F8Words in s. 22 heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 14(7) (with Sch. 7 para. 82)
F9Words in s. 22 heading substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 7(2)(a) (with Sch. 46 para. 26)
F10Words in s. 22(1) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 14(2) (with Sch. 7 para. 82)
F11S. 22(1)(b) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 7(1) (with Sch. 46 para. 26)
F12S. 22(3) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 14(3) (with Sch. 7 para. 82)
F13Words in s. 22(4) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 14(4) (with Sch. 7 para. 82)
F14Words in s. 22(5)(b) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 14(5) (with Sch. 7 para. 82)
F15S. 22(6)(7) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 14(6) (with Sch. 7 para. 82)
F16S. 22(7) substituted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 59
Modifications etc. (not altering text)
C1S. 22 applied by 2007 c. 3, s. 809F(2) (as inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with s. 809F(6)))
(1)This section applies for calculating how much of an employee’s general earnings for a tax year are “chargeable overseas earnings” for the purposes of [F17section] 22.
(2)General earnings for a tax year are “overseas earnings” for that year if—
[F18(a)section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee for that year,
[F19(aa)the employee does not meet the requirement of section 26A for that year,]]
(b)the employment is with a foreign employer, and
(c)the duties of the employment are performed wholly outside the United Kingdom.
(3)To calculate the amount of “chargeable overseas earnings” for a tax year—
[F20Step 1
Identify—
(a)in the case of a tax year that is not a split year, the full amount of the overseas earnings for that year, and
(b)in the case of a split year, so much of the full amount of the overseas earnings for that year as is attributable to the UK part of the year.]
Step 2
Subtract any amounts that would (assuming they were taxable earnings) be allowed to be deducted from [F21the earnings identified under step 1] under—
(a)section 232 or Part 5 (deductions allowed from earnings),
[F22(b) sections 188 to 194 of FA 2004 (contributions to registered pension schemes), or]
(d)section 262 of CAA 2001 (capital allowances to be given effect by treating them as deductions from earnings).
Step 3
Apply any limit imposed by section 24 (limit where duties of associated employment performed in UK).
The result is the chargeable overseas earnings for the tax year.
[F23(4)Any attribution required for the purposes of step 1 or step 2 in subsection (3) is to be done on a just and reasonable basis.]
Textual Amendments
F17Word in s. 23(1) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 15(2)
F18S. 23(2)(a)(aa) substituted for s. 23(2)(a) (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 15(3)
F19S. 23(2)(aa) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 8 (with Sch. 46 para. 26)
F20Words in s. 23(3) substituted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 60(2)
F21Words in s. 23(3) substituted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 60(3)
F22Words in s. 23(3) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 55 (with Sch. 36)
F23S. 23(4) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 60(4)
(1)This section imposes a limit on how much of an employee’s general earnings are chargeable overseas earnings for a tax year under section 23 if—
(a)in that year the employee holds associated employments as well as the employment to which subsection (2) of that section applies (“the relevant employment”), and
(b)the duties of the associated employments are not performed wholly outside the United Kingdom.
(2)The limit is the proportion of the aggregate earnings for that year from all the employments concerned that is reasonable having regard to—
(a)the nature of and time devoted to each of the following—
(i)the duties performed outside the United Kingdom, and
(ii)those performed in the United Kingdom, and
(b)all other relevant circumstances.
[F24(2A)If the tax year is a split year as respects the employee, subsection (2) has effect as if for “the aggregate earnings for that year from all the employments concerned” there were substituted “ so much of the aggregate earnings for that year from all the employments concerned as is attributable to the UK part of that year ”.]
(3)For the purposes of subsection (2) “the aggregate earnings for a year from all the employments concerned” means the amount produced by aggregating the full amount of earnings from each of those employments for the year mentioned in subsection (1) so far as remaining after subtracting any amounts of the kind mentioned in step 2 in section 23(3).
[F25(3A)Any attribution required for the purposes of subsection (2A) is to be done on a just and reasonable basis.]
(4)In this section—
(a)“the employments concerned” means the relevant employment and the associated employments;
(b)“associated employments” means employments with the same employer or with associated employers.
(5)The following rules apply to determine whether employers are associated—
Rule A
An individual is associated with a partnership or company if that individual has control of the partnership or company.
Rule B
A partnership is associated with another partnership or with a company if one has control of the other or both are under the control of the same person or persons.
Rule C
A company is associated with another company if one has control of the other or both are under the control of the same person or persons.
(6)In subsection (5)—
(a)in rules A and B “control” has the meaning given by [F26section 995 of ITA 2007] (in accordance with section 719 of this Act), and
(b)in rule C “control” means control within the meaning [F27given by sections 450 and 451 of CTA 2010] (meaning of expressions relating to close companies).
(7)If an amount of chargeable overseas earnings is reduced under step 3 in section 23(3) as a result of applying any limit imposed by this section, the amount of general earnings corresponding to the reduction remains an amount of general earnings within [F28section 15(1)].
Textual Amendments
F24S. 24(2A) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 61(2)
F25S. 24(3A) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 61(3)
F26Words in s. 24(6)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 428 (with Sch. 2)
F27Words in s. 24(6)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 379 (with Sch. 2)
F28Words in s. 24(7) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 16
Textual Amendments
F29S. 25 cross-heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 17
F30Words in cross-heading substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 9(2)(b) (with Sch. 46 para. 26)
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Textual Amendments
F31S. 25 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 18
(1)This section applies to general earnings for a tax year [F34where section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee for that year and the employee [F35meets the requirement of section 26A for] that year, ] [F36if the general earnings meet all of the following conditions—
(a)they are neither—
(i)general earnings in respect of duties performed in the United Kingdom, nor
(ii)general earnings from overseas Crown employment subject to United Kingdom tax, and
(b)if the tax year is a split year as respects the employee, they are attributable to the UK part of the year.]
(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.
[F37(3)Subsection (2) applies whether or not the employment is held when the earnings are remitted.]
(4)Section 28 explains what is meant by “general earnings from overseas Crown employment subject to United Kingdom tax”.
[F38(5)See Chapter A1 of Part 14 of ITA 2007 for the meaning of “remitted to the United Kingdom” etc.
[F39(5A)Any attribution required for the purposes of subsection (1)(b) is to be done on a just and reasonable basis.]
[F40(6)Section 15(1) does not apply to general earnings within subsection (1).]]
Textual Amendments
F32Words in s. 26 heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 19(5) (with Sch. 7 para. 82)
F33Words in s. 26 heading substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 9(2)(a) (with Sch. 46 para. 26)
F34Words in s. 26(1) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 19(2) (with Sch. 7 para. 82)
F35Words in s. 26(1) substituted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 9(1) (with Sch. 46 para. 26)
F36Words in s. 26(1) substituted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 62(2)
F37S. 26(3) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 19(3) (with Sch. 7 para. 82)
F38S. 26(5)(6) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 19(4) (with Sch. 7 para. 82)
F39S. 26(5A) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 62(3)
F40S. 26(6) substituted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 62(4)
Modifications etc. (not altering text)
C2S. 26 applied by 2007 c. 3, s. 809F(2) (as inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with s. 809F(6)))
(1)An employee meets the requirement of this section for a tax year if the employee was—
(a)non-UK resident for the previous 3 tax years, or
(b)UK resident for the previous tax year but non-UK resident for the 3 tax years before that, or
(c)UK resident for the previous 2 tax years but non-UK resident for the 3 tax years before that, or
(d)non-UK resident for the previous tax year, UK resident for the tax year before that and non-UK resident for the 3 tax years before that.
(2)The residence status of the employee before the 3 years of non-UK residence is not relevant for these purposes.]
Textual Amendments
F41S. 26A inserted (with effect in accordance with Sch. 46 para. 25 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 10 (with Sch. 46 para. 26)
(1)This section applies to general earnings for a tax year [F42for which] the employee is not resident in the United Kingdom if they are—
(a)general earnings in respect of duties performed in the United Kingdom, or
(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 received in a tax year is an amount of “taxable earnings” from the employment in that year.
[F43(3)Subsection (2) applies whether or not the employment is held when the earnings are received.]
(4)Section 28 explains what is meant by “general earnings from overseas Crown employment subject to United Kingdom tax”.
[F44(5)Sections 18 and 19 (time when earnings are received) apply for the purposes of this section.]
Textual Amendments
F42Words in s. 27(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 45 para. 149
F43S. 27(3) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 20(2)
F44S. 27(5) inserted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 20(3)
(1)This section explains for the purposes of sections 25 to 27 what is meant by “general earnings from overseas Crown employment subject to United Kingdom tax”.
(2)“Crown employment” means employment under the Crown—
(a)which is of a public nature, and
(b)the earnings from which are payable out of the public revenue of the United Kingdom or of Northern Ireland.
(3)“General earnings from overseas Crown employment” means general earnings from such employment in respect of duties performed outside the United Kingdom.
(4)Such earnings are to be taken as being “subject to United Kingdom tax” unless they fall within any exception contained in an order under subsection (5).
(5)[F45the Commissioners for Her Majesty’s Revenue and Customs] may make an order excepting from the operation of sections 25(2) and 27(2)—
(a)general earnings of any description of employee specified in the order;
(b)general earnings from any description of employment so specified.
(6)The [F46Commissioners] may make the order if they consider that such earnings should not be subject to those provisions having regard to the international obligations of Her Majesty’s Government and such other matters as appear to them to be relevant.
(7)An order may make provision by reference to all or any of the following—
(a)the residence or nationality of the employee;
(b)whether the employee was engaged in or outside the United Kingdom;
(c)the nature of the post, the rate of remuneration and any other terms and conditions applying to it.
(8)Subsection (7) does not affect the generality of the power to make provision by reference to such factors as the Board consider appropriate.
Textual Amendments
F45Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(2); S.I. 2005/1126, art. 2(2)(h)
F46Words in s. 28(6) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(3)(a); S.I. 2005/1126, art. 2(2)(h)
(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 11 of Part 3 (the benefits code).
Textual Amendments
F47S. 31 cross-heading omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 21
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Textual Amendments
F48Ss. 31-37 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 21
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Textual Amendments
F48Ss. 31-37 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 21
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Textual Amendments
F48Ss. 31-37 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 21
(1)This section applies if a person ordinarily performs the whole or part of the duties of an employment in the United Kingdom.
(2)General earnings for a period of absence from the employment are to be treated for the purposes of this Chapter as general earnings for duties performed in the United Kingdom except in so far as they would, but for that absence, have been general earnings for duties performed outside the United Kingdom.
(1)This section applies if in a tax year an employment is in substance one whose duties fall to be performed outside the United Kingdom.
(2)Duties of the employment performed in the United Kingdom whose performance is merely incidental to the performance of duties outside the United Kingdom are to be treated for the purposes of this Chapter as performed outside the United Kingdom.
(3)This section does not affect any question as to—
(a)where any duties are performed, or
(b)whether a person is absent from the United Kingdom,
for the purposes of section 378 (deduction from seafarers' earnings: eligibility), and section 383 (place of performance of incidental duties) applies instead.
(1)Duties which a person performs on a vessel engaged on a voyage not extending to a port outside the United Kingdom are to be treated for the purposes of this Chapter as performed in the United Kingdom.
(2)Duties which a person resident in the United Kingdom performs on a vessel or aircraft engaged—
(a)on a voyage or journey beginning or ending in the United Kingdom, or
(b)on a part beginning or ending in the United Kingdom of any other voyage or journey,
are to be treated as performed in the United Kingdom for the purposes of this Chapter.
(3)Subsection (2) does not, however, apply for the purposes of section 24(1)(b) (limit on chargeable overseas earnings under section 23 where duties of associated employment performed in UK) in relation to any duties of a person’s employment if—
(a)the employment is as a seafarer, and
(b)the duties are performed on a ship.
(4)Instead, any duties of the employment which are performed on a ship engaged—
(a)on a voyage beginning or ending outside the United Kingdom (but excluding any part of it beginning and ending there), or
(b)on a part beginning or ending outside the United Kingdom of any other voyage,
are to be treated as performed outside the United Kingdom for the purposes of section 24(1)(b).
(5)For the purposes of subsections (3) and (4)—
(a)employment “as a seafarer” means an employment consisting of the performance of duties on a ship or of such duties and others incidental to them;
[F49(b)“ship” does not include an offshore installation;]
(c)the areas designated under section 1(7) of the Continental Shelf Act 1964 (c. 29) are treated as part of the United Kingdom.
Textual Amendments
F49S. 40(5)(b) substituted (with effect in accordance with Sch. 27 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 12
(1)General earnings in respect of duties performed in the UK sector of the continental shelf in connection with exploration or exploitation activities are to be treated for the purposes of this Chapter as general earnings in respect of duties performed in the United Kingdom.
(2)In this section—
“the UK sector of the continental shelf” means the areas designated under section 1(7) of the Continental Shelf Act 1964, and
“exploration or exploitation activities” means activities carried on in connection with the exploration or exploitation of so much of the seabed and subsoil and their natural resources as is situated in the United Kingdom or the UK sector of the continental shelf.
Textual Amendments
F50S. 41ZA and cross-heading inserted (with effect in accordance with Sch. 6 para. 7 of the amending Act) by Finance Act 2013 (c. 29), Sch. 6 para. 3
The extent to which general earnings are in respect of duties performed in the United Kingdom is to be determined under this Chapter on a just and reasonable basis.]
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