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Contents

Legislation

Income Tax (Earnings and Pensions) Act 2003

Chapter 1 Introduction

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Section 3 Structure of employment income Parts
Section 4 “Employment” for the purposes of the employment income Parts
Section 5 Application to offices and office-holders

Part 2 Employment income: charge to tax
Chapter 1 Introduction

Chapter 1 Introduction

From legislation.gov.uk

Contents

Section 3 Structure of employment income Parts
Section 4 “Employment” for the purposes of the employment income Parts
Section 5 Application to offices and office-holders