Section 41N — Income Tax (Earnings and Pensions) Act 2003: Key definitions

Key definitions 41N 1 This section sets out some definitions that apply for the purposes of this Chapter. 2 “ Qualifying employment income ” means—

a qualifying general earnings, b qualifying third party income, and c qualifying securities income. 3 “ Qualifying foreign employment income ” means—

a qualifying foreign general earnings, b qualifying foreign third party income, and c qualifying foreign securities income.

4 Section 41T defines what it means—

a for general earnings to be “qualifying general earnings”, and b for qualifying general earnings to be “qualifying foreign general earnings”.

5 Section 41U defines what it means—

a for third party income to be “qualifying third party income”, and b for qualifying third party income to be “qualifying foreign third party income”.

6 Section 41V defines what it means—

a for securities income to be “qualifying securities income”, and b for qualifying securities income to be “qualifying foreign securities income”.