C1Part 2Employment income: charge to tax
Chapter 2Tax on employment income
7Meaning of “employment income”, “general earnings” and “specific employment income”
1
This section gives the meaning for the purposes of the Tax Acts of “employment income”, “general earnings” and “specific employment income”.
2
“Employment income” means—
a
earnings within Chapter 1 of Part 3,
b
any amount treated as earnings (see subsection (5)), or
c
any amount which counts as employment income (see subsection (6)).
3
“General earnings” means—
a
earnings within Chapter 1 of Part 3, or
b
any amount treated as earnings (see subsection (5)),
excluding in each case any exempt income.
4
“Specific employment income” means any amount which counts as employment income (see subsection (6)), excluding any exempt income.
5
Subsection (2)(b) or (3)(b) refers to any amount treated as earnings under—
F2a
Chapters 7 to 9 of this Part (agency workers, workers under arrangements made by intermediaries, and workers providing services through managed service companies),
b
Chapters 2 to 11 of Part 3 (the benefits code),
c
Chapter 12 of Part 3 (payments treated as earnings), or
d
section 262 of CAA 2001 (balancing charges to be given effect by treating them as earnings).
6
Subsection (2)(c) or (4) refers to any amount which counts as employment income by virtue of—
a
Part 6 (income which is not earnings or share-related),
b
Part 7 F1(income and exemptions relating to securities and securities options)
F3ba
Part 7A (employment income provided through third parties), or
c
any other enactment.
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)