# Income Tax (Earnings and Pensions) Act 2003, Section 10: Meaning of “taxable earnings” and “taxable specific income”

Extent: E+W+S+N.I.

(1) This section explains what is meant by “taxable earnings” and “taxable specific income” in the employment income Parts.
(2) “Taxable earnings from an employment in a tax year are to be determined in accordance with Chapters 4 and 5 of this Part.
(3) “Taxable specific income from an employment for a tax year means the full amount of any specific employment income which, by virtue of Part 6 , 7 or 7A or any other enactment, counts as employment income for that year in respect of the employment.
(4) Subsection (3) is subject to Chapter 5B (taxable specific income from employment-related securities etc: internationally mobile employees).
(5) Subsection (3) is also subject to sections 554Z9 to 554Z11 (employment income under Part 7A: remittance basis).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/10 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.