Section 15 Earnings for year when employee [UK resident]
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Amendments
Heading words substituted for the words “resident, ordinarily resident and domiciled in UK” by Finance Act 2008 section 25 and Schedule 7 para 9(4) for 2008-09 and later tax years.
(1) This section applies to general earnings for a tax year in which the employee is [UK resident]1.
Amendments
1 Substituted by Finance Act 2008 section 25 and Schedule 7 para 9(2) for 2008-09 and later tax years.
(2) The full amount of any general earnings within subsection (1) which are received in a tax year is an amount of “taxable earnings” from the employment in that year.
(3) Subsection (2) applies whether or not the employment is held when the earnings are received.
Amendments
Subs (3) substituted by Finance Act 2008 section 25 and Schedule 7 para 9(3) for 2008-09 and later tax years.
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