Point in time view as at 17/12/2014.
Income Tax (Earnings and Pensions) Act 2003, Section 14 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.
(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.
Textual Amendments
F1Words in s. 14(1) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 7
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