C1Part 2Employment income: charge to tax

Annotations:
Modifications etc. (not altering text)
C1

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)

Chapter 4F2Taxable earnings: UK resident employees

Annotations:
Amendments (Textual)
F2

Pt. 2 Ch. 4 heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 6

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 F1UK resident) 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.