20Taxable earnings under this Chapter: introductionU.K.
[F1(1)This Chapter contains provision for determining how much of the following are taxable earnings from an employment in a tax year—
(a)general earnings that are for a tax year for which section 809B, 809D or 809E of ITA 2007 (remittance basis) applied to the employee (being a tax year before tax year 2025-26), and
(b)general earnings that are for a tax year for which the employee is non-UK resident.]
(2)In this Chapter—
(a)sections 29 and 30 deal with the year for which general earnings are earned,
F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d)sections 38 to 41 deal with the place where the duties of an employment are performed.
(3)In the employment income Parts any reference to the charging provisions of this Chapter is a reference to any of [F4sections 22, 26 and 27].
Textual Amendments
F1S. 20(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 40(4), Sch. 9 para. 3(3)
F2S. 20(2)(b) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 11(3)
F3S. 20(2)(c) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 11(3)
F4Words in s. 20(3) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 11(4)