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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Year for which general earnings are earned

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Section 16 Meaning of earnings “for” a tax year
Section 17 Treatment of earnings for year in which employment not held

Chapter 4 Taxable earnings: UK resident employees
Crossheading Year for which general earnings are earned

Crossheading Year for which general earnings are earned

From legislation.gov.uk

Contents

Section 16 Meaning of earnings “for” a tax year
Section 17 Treatment of earnings for year in which employment not held