(1)The charge to tax on employment income under this Part is a charge to tax on—
(a)general earnings, and
(b)specific employment income.
The meaning of “employment income”, “general earnings” and “specific employment income” is given in section 7.
(2)The amount of general earnings or specific employment income which is charged to tax in a particular tax year is set out in section 9.
(3)The rules in Chapters 4 and 5 of this Part, which are concerned with—
(a)the residence and domicile of an employee in a tax year, and
(b)the tax year in which amounts are received or remitted to the United Kingdom,
apply for the purposes of the charge to tax on general earnings but not that on specific employment income.
(4)The person who is liable for any tax charged on employment income is set out in section 13.
(5)Employment income is not charged to tax under this Part if it is within the charge to tax under Case I of Schedule D by virtue of section 314(1) of ICTA (divers and diving supervisors).