Section 30 — Income Tax (Earnings and Pensions) Act 2003: Treatment of earnings for year in which employment not held

Treatment of earnings for year in which employment not held 30 1 This section applies for the purposes of this Chapter in a case where general earnings from an employment would otherwise fall to be regarded as general earnings for a tax year in which the employee does not hold the employment.

2 If that year falls before the first tax year in which the employment is held, the earnings are to be treated as general earnings for that first tax year.

3 If that year falls after the last tax year in which the employment was held, the earnings are to be treated as general earnings for that last tax year.

4 This section does not apply in connection with determining the year for which amounts are to be treated as earnings under Chapters 2 to 10 of Part 3 (the benefits code).