Section 554Z15 — Income Tax (Earnings and Pensions) Act 2003: Location of employment duties

Location of employment duties 554Z15 The following provisions apply for the purposes of this Chapter—

a section 38 (but as if references to general earnings were to the value of the relevant step or a part of it),

b section 39(1) and (2),

c section 40 (but as if in subsections (3) and (4) references to section 24(1)(b) were to section 554Z9(4)(b)),

and d section 41 (but as if references to general earnings were to the value of the relevant step or a part of it).