C2C1Part 2Employment income: charge to tax
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))
Chapter 5F4Taxable earnings: remittance basis rules and rules for non-uk resident employees
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
Taxable earnings
20Taxable earnings under this Chapter: introduction
F21
This Chapter—
a
contains provision for calculating what are taxable earnings from certain kinds of employment in a tax year for which section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee, and
b
sets out what are taxable earnings from an employment in a tax year in which the employee is non-UK resident.
2
In this Chapter—
a
sections 29 and 30 deal with the year for which general earnings are earned,
F1b
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F3c
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d
sections 38 to 41 deal with the place where the duties of an employment are performed.
3
In the employment income Parts any reference to the charging provisions of this Chapter is a reference to any of F5sections 22, 26 and 27.
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)