Commentary on Sections Glossary Part 2: Employment income: charge to tax Section 38: Earnings for period of absence from employment
163.The place where the duties of an employment are performed is relevant in determining which section in Chapter 5 applies for the purposes of calculating the taxable earnings for the year. This section sets out how to treat earnings for a period of absence from the employment, when there are, of course, no duties performed. It derives from section 132(1) of ICTA.