Section 14 — Income Tax (Earnings and Pensions) Act 2003: Taxable earnings under this Chapter: introduction

Taxable earnings under this Chapter: introduction 14 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 UK 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.