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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Supplementary

  • Section 554Z12 Relevant step taken after A's death etc
  • Section 554Z13 Subsequent income tax liability
  • Section 554Z14 Relief where earmarking not followed by further relevant step
  • Section 554Z15 Location of employment duties
  1. Supplementary
  2. Location of employment duties

Section 554Z15 | Location of employment duties

From legislation.gov.uk

The following provisions apply for the purposes of this Chapter—F1

(a)section 38 (but as if references to general earnings were to the value of the relevant step or a part of it),F1

(b)section 39(1) and (2),F1

(c)section 40 (but as if in subsections (3) and (4) references to section 24(1)(b) were to section 554Z9(4)(b)), andF1

(d)section 41 (but as if references to general earnings were to the value of the relevant step or a part of it).F1

Notes

  1. F1

    Pt. 7A inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 1

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