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Income Tax (Earnings and Pensions) Act 2003

Section 38: Earnings for period of absence from employment

163.The place where the duties of an employment are performed is relevant in determining which section in Chapter 5 applies for the purposes of calculating the taxable earnings for the year. This section sets out how to treat earnings for a period of absence from the employment, when there are, of course, no duties performed. It derives from section 132(1) of ICTA.

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