Part 2Employment income: charge to tax
Chapter 4Taxable earnings: rules applying to employee resident, ordinarily resident and domiciled in UK
Taxable earnings
14Taxable 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 section 15 (earnings for year when employee resident, ordinarily resident and domiciled in UK) applies to general earnings for a tax year.
2
In this Chapter—
a
sections 16 and 17 deal with the year for which general earnings are earned, and
b
sections 18 and 19 deal with the time when general earnings are received.
3
In the employment income Parts any reference to the charging provisions of this Chapter is a reference to section 15.