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Income Tax (Earnings and Pensions) Act 2003

Section 10: Meaning of “taxable earnings” and “taxable specific income”

54.“Taxable earnings” and “taxable specific income” are two more new labels to help identify income at the various stages from when it arises to when it becomes chargeable to tax in a particular tax year. This section explains each of those terms, setting out where to find the other provisions that set out particular rules for arriving at either “taxable earnings” or “taxable specific income”.

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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.


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