# Income Tax (Earnings and Pensions) Act 2003, Section 41ZA: Basis of apportionment


The extent to which general earnings are in respect of duties performed in the United Kingdom is to be determined under this Chapter on a just and reasonable basis.

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/section/41ZA (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41ZA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.