C1Part 2Employment income: charge to tax
Chapter 3Operation of tax charge
10Meaning of “taxable earnings” and “taxable specific income”
1
This section explains what is meant by “taxable earnings” and “taxable specific income” in the employment income Parts.
2
“Taxable earnings from an employment in a tax year are to be determined in accordance with F2Chapters 4 and 5 of this Part.
3
“Taxable specific income from an employment for a tax year means the full amount of any specific employment income which, by virtue of Part 6 F4, 7 or 7A or any other enactment, counts as employment income for that year in respect of the employment.
F14
Subsection (3) is subject to Chapter 5A of this Part (certain specific employment income under Part 7: individuals to whom to remittance basis applies).
F35
Subsection (3) is also subject to sections 554Z9 to 554Z11 (employment income under Part 7A: remittance basis).
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)