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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Place of performance of duties of employment

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Section 38 Earnings for period of absence from employment
Section 38A Earnings relating to duties not performed
Section 39 Duties in UK merely incidental to duties outside UK
Section 40 Duties on board vessel or aircraft
Section 41 Employment in UK sector of continental shelf

Chapter 5 Taxable earnings: remittance basis rules and rules for non-uk resident employees
Crossheading Place of performance of duties of employment

Crossheading Place of performance of duties of employment

From legislation.gov.uk

Contents

Section 38 Earnings for period of absence from employment
Section 38A Earnings relating to duties not performed
Section 39 Duties in UK merely incidental to duties outside UK
Section 40 Duties on board vessel or aircraft
Section 41 Employment in UK sector of continental shelf