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Income Tax (Earnings and Pensions) Act 2003

Section 18: Receipt of money earnings

77.This section sets out the rules for determining when money earnings should be treated as received, providing for the first time a single rule for all money earnings. It derives from the first half of section 202B of ICTA. See also Change 1 in Annex 1.

78.Subsection (3) provides the definition of “director” used for this purpose. It derives from section 202B(5) of ICTA.

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