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Abstract

The taxation of your income from employments derives mainly from within TA 1988 and subsequent finance acts. However, that legislation has been consolidated into ITEPA, which took effect from 2003–04. This aims at increased clarity and includes rules previously existing as concessions and practice.

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© 2009 Fiscal Services Ltd

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Sinclair, W., Lipkin, B. (2009). Income from Employments and PAYE. In: St. James’s Place Wealth Management Tax Guide 2009–2010. Palgrave Macmillan, London. https://doi.org/10.1057/9780230245129_10

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