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Chapter 3 Operation of tax charge

  1. 9Amount of employment income charged to tax
  2. 10Meaning of “taxable earnings” and “taxable specific income”
  3. 11Calculation of “net taxable earnings”
  4. 12Calculation of “net taxable specific income”
  5. 13Person liable for tax

Notes on Part 2

Modifications

C1

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)

C2

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))