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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Apportionment of earnings

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Section 41ZA Basis of apportionment

Chapter 5 Taxable earnings: remittance basis rules and rules for non-uk resident employees
Crossheading Apportionment of earnings

Crossheading Apportionment of earnings

From legislation.gov.uk

Contents

Section 41ZA Basis of apportionment