{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z15",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z15.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/554Z15",
  "kind": "section",
  "number": "554Z15",
  "heading": "Location of employment duties",
  "text": "The following provisions apply for the purposes of this Chapter—\n(a) section 38 (but as if references to general earnings were to the value of the relevant step or a part of it),\n(b) section 39(1) and (2),\n(c) section 40 (but as if in subsections (3) and (4) references to section 24(1)(b) were to section 554Z9(4)(b)), and\n(d) section 41 (but as if references to general earnings were to the value of the relevant step or a part of it).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7A inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/554Z15",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}