Point in time view as at 17/07/2013.
Income Tax (Earnings and Pensions) Act 2003, Section 38 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 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.
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