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Legislation

Income Tax (Earnings and Pensions) Act 2003

Chapter 2 Tax on employment income

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Section 6 Nature of charge to tax on employment income
Section 7 Meaning of “employment income”, “general earnings” and “specific employment income”
Section 8 Meaning of “exempt income”

Part 2 Employment income: charge to tax
Chapter 2 Tax on employment income

Chapter 2 Tax on employment income

From legislation.gov.uk

Contents

Section 6 Nature of charge to tax on employment income
Section 7 Meaning of “employment income”, “general earnings” and “specific employment income”
Section 8 Meaning of “exempt income”