Section 14 Taxable earnings under this Chapter: introduction
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(1) This Chapter sets out for the purposes of this Part what are taxable earnings from an employment in a tax year in cases where section 15 (earnings for year when employee [UK resident]1) applies to general earnings for a tax year.
Amendments
1 Substituted for the words “resident, ordinarily resident and domiciled in UK” by Finance Act 2008 section 25 and Schedule 7 para 7 for 2008-09 and later tax years.
(2) In this Chapter—
(a) sections 16 and 17 deal with the year for which general earnings are earned, and
(b) sections 18 and 19 deal with the time when general earnings are received.
(3) In the employment income Parts any reference to the charging provisions of this Chapter is a reference to section 15.
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