Section 14 Taxable earnings under this Chapter: introduction

United Kingdom

(1)

This Chapter sets out for the purposes of this Part what are taxable earnings from an employment in a tax year in cases where section 15 (earnings for year when employee F1UK resident) applies to general earnings for a tax year.

(2)

In this Chapter—

(a)

sections 16 and 17 deal with the year for which general earnings are earned, and

(b)

sections 18 and 19 deal with the time when general earnings are received.

(3)

In the employment income Parts any reference to the charging provisions of this Chapter is a reference to section 15.

Annotations

Textual amendments

F1: Words in s. 14(1) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 7

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))

Notes on Chapter 4

Textual amendments

F1: Pt. 2 Ch. 4 heading substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 6