Commentary on Sections Glossary Part 2: Employment income: charge to tax Section 31: Receipt of money earnings
118.This section sets out the rules for determining when money earnings should be treated as received, providing for the first time a single rule for all money earnings. It derives from the first half of section 202B of ICTA. See also Change 1 in Annex 1. Its counterpart in Chapter 4 is section 18.