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Income Tax (Earnings and Pensions) Act 2003

Section 4: “Employment” for the purposes of the employment income Parts

36.This section is new. It casts some light on what is meant by “employment”. It is not an attempt to delineate the boundary between employment and self-employment. That boundary depends on fact and the degree to which a number of indicators exist. This section is simply intended to confirm that employments that are clearly nowhere near that boundary are squarely within this Act, by providing a non-exhaustive definition.

37.This change of approach is explained in detail in Note 1 in Annex 2.

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