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Prospective amendments

In the heading, the words “: benefits in kind etc.” omitted by NICTASTA 2019, s. 1(10), with effect from a day to be appointed under NICTASTA 2019, s. 5.

10(1)  Where–

(a)for any tax year an earner is chargeable to income tax under ITEPA 2003 on an amount of general earnings received by him from any employment (“the relevant employment” ),

(b)the relevant employment is both–

(i)employed earner’s employment, and

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