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Income Tax (Earnings and Pensions) Act 2003

Chapter 3 Operation of tax charge

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Section 9 Amount of employment income charged to tax
Section 10 Meaning of “taxable earnings” and “taxable specific income”
Section 11 Calculation of “net taxable earnings”
Section 12 Calculation of “net taxable specific income”
Section 13 Person liable for tax

Income Tax (Earnings and Pensions) Act 2003
Part 2 Employment income: charge to tax

Chapter 3 Operation of tax charge

From legislation.gov.uk

Contents

Section 9 Amount of employment income charged to tax
Section 10 Meaning of “taxable earnings” and “taxable specific income”
Section 11 Calculation of “net taxable earnings”
Section 12 Calculation of “net taxable specific income”
Section 13 Person liable for tax

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