Section 20 Taxable earnings under this Chapter: introduction
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(1) This Chapter—
(a) contains provision for calculating what are taxable earnings from certain kinds of employment in a tax year for which section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee, and
(b) sets out what are taxable earnings from an employment in a tax year in which the employee is non-UK resident.
Amendments
Subs (1) substituted by Finance Act 2008 section 25 and Schedule 7 para 11(2) for 2008-09 and later tax years.
(2) In this Chapter—
(a) sections 29 and 30 deal with the year for which general earnings are earned,
(b) ...1
(c) ...1
(d) sections 38 to 41 deal with the place where the duties of an employment are performed.
Amendments
1 Paras (b) and (c) omitted by Finance Act 2008 section 25 and Schedule 7 para 11(3) for 2008-09 and later tax years.
(3) In the employment income Parts any reference to the charging provisions of this Chapter is a reference to any of [sections 22, 26 and 27]1.
Amendments
1 Substituted for the words “the sections listed in subsection (1)” by Finance Act 2008 section 25 and Schedule 7 para 11(4) for 2008-09 and later tax years.
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