C1Part 2Employment income: charge to tax
Annotations:
Modifications etc. (not altering text)
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.
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)