C1Part 2Employment income: charge to tax
Annotations:
Modifications etc. (not altering text)
Chapter 5F1Taxable earnings: remittance basis rules and rules for non-uk resident employees
Annotations:
Amendments (Textual)
F1
Pt. 2 Ch. 5 title substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 10
Relief for delayed remittances
F236Election in respect of delayed remittances
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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)