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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Apportionment of earnings

  • Section 41ZA Basis of apportionment
  1. Apportionment of earnings
  2. Basis of apportionment

Section 41ZA | Basis of apportionment

From legislation.gov.uk

The extent to which general earnings are in respect of duties performed in the United Kingdom is to be determined under this Chapter on a just and reasonable basis.F1

Notes

  1. F1

    S. 41ZA and cross-heading inserted (with effect in accordance with Sch. 6 para. 7 of the amending Act) by Finance Act 2013 (c. 29), Sch. 6 para. 3

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