Version Superseded: 21/07/2008
Point in time view as at 03/08/2005. This version of this provision has been superseded.
Income Tax (Earnings and Pensions) Act 2003, Section 6 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)The charge to tax on employment income under this Part is a charge to tax on—
(a)general earnings, and
(b)specific employment income.
The meaning of “employment income”, “general earnings” and “specific employment income” is given in section 7.
(2)The amount of general earnings or specific employment income which is charged to tax in a particular tax year is set out in section 9.
(3)The rules in Chapters 4 and 5 of this Part, which are concerned with—
(a)the residence and domicile of an employee in a tax year, and
(b)the tax year in which amounts are received or remitted to the United Kingdom,
apply for the purposes of the charge to tax on general earnings but not that on specific employment income.
(4)The person who is liable for any tax charged on employment income is set out in section 13.
(5)Employment income is not charged to tax under this Part if it is within the charge to tax under [F1Part 2 of ITTOIA 2005 (trading income) by virtue of section 15 of that Act] (divers and diving supervisors).
Textual Amendments
F1Words in s. 6(5) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 585 (with Sch. 2)
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