
Print Options
PrintThe Whole
Act
PrintThe Whole
Schedule
PrintThe Whole
Part
PrintThis
Cross Heading
only
Changes over time for: Cross Heading: Taxable earnings


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 17/12/2014.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Taxable earnings is up to date with all changes known to be in force on or before 06 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.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Taxable earningsU.K.
8(1)The charging provisions of Chapters 4 and 5 of Part 2—U.K.
(a)apply for the purpose of determining taxable earnings from an employment in the tax year 2003-04 or any later tax year, and
(b)accordingly apply where (for the purposes of those Chapters) general earnings are received, or remitted to the United Kingdom, in that or any later tax year.
(2)But they apply to general earnings for a tax year before the tax year 2003-04, as well as to those for that or any later year.
This is subject to sub-paragraph (3).
(3)If—
(a)any general earnings within subsection (1) of section 22 (chargeable overseas earnings) or 26 (foreign earnings of resident employee) are for a tax year before 1989-90,
(b)the earnings are remitted to the United Kingdom in the tax year 2003-04 or any later tax year (“the remittance year”), and
(c)either—
(i)the employee is not resident in the United Kingdom in the remittance year, or
(ii)the employment is not held in the remittance year,
subsection (2) of section 22 or 26 does not apply to the earnings.
(4)Section 30 (treatment of earnings for year in which employment not held) does not apply where any of the tax years mentioned in subsection (2) or (3) of that section is a tax year before the tax year 1989-90.
Back to top