Taxable earnings
20Taxable earnings under this Chapter: introduction
(1)This Chapter sets out for the purposes of this Part what are taxable earnings from an employment in a tax year in cases where any of the following sections applies to general earnings for a tax year—
(a)section 21 (earnings for year when employee resident and ordinarily resident, but not domiciled, in UK, except chargeable overseas earnings),
(b)section 22 (chargeable overseas earnings for year when employee resident and ordinarily resident, but not domiciled, in UK),
(c)section 25 (UK-based earnings for year when employee resident, but not ordinarily resident, in UK),
(d)section 26 (foreign earnings for year when employee resident, but not ordinarily resident, in UK),
(e)section 27 (UK-based earnings for year when employee not resident in UK).
(2)In this Chapter—
(a)sections 29 and 30 deal with the year for which general earnings are earned,
(b)sections 31 to 34 deal with the time when general earnings are received or remitted,
(c)sections 35 to 37 deal with relief for delayed remittances, and
(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 the sections listed in subsection (1).