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
Place of performance of duties of employment
38Earnings for period of absence from employment
1
This section applies if a person ordinarily performs the whole or part of the duties of an employment in the United Kingdom.
2
General earnings for a period of absence from the employment are to be treated for the purposes of this Chapter as general earnings for duties performed in the United Kingdom except in so far as they would, but for that absence, have been general earnings for duties performed outside the United Kingdom.
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)