Point in time view as at 03/08/2005.
Income Tax (Earnings and Pensions) Act 2003, Section 389 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.
Section 386 does not apply if in the tax year in which the sum is paid the earnings from the employment are not (or would not have been if there were any) general earnings to which any of the following provisions applies—
(a)section 15 (employee resident, ordinarily resident and domiciled in UK),
(b)section 21 (employee resident and ordinarily resident, but not domiciled in UK),
(c)section 25 (employee resident but not ordinarily resident in UK),
(d)section 27 (UK-based earnings for year when employee not resident in UK).]
Textual Amendments
F1S. 389 substituted (with effect in accordance with Sch. 17 para. 2(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 17 para. 2(1)
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