http://www.legislation.gov.uk/ukpga/2003/1/part/3/chapter/11/crossheading/treatment-of-related-employments/enacted
Income Tax (Earnings and Pensions) Act 2003
Temporary employment
King's Printer of Acts of Parliament
2021-08-04
Income Tax (Earnings and Pensions) Act 2003
s. 452(2)(aa)
Finance Act 2013
Sch. 23
para. 11
Sch. 23
para. 38
art. 2
Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 11Taxable benefits: exclusion of lower-paid employments from parts of benefits code
Treatment of related employments
220Related employments
1
This section applies if a person is employed in two or more related employments.
2
None of the employments is to be regarded as lower-paid employment in relation to a tax year if—
a
the total of the earnings rates for the employments for the year (calculated in each case under section 218) is £8,500 or more, or
b
any of them is an employment falling outside the exclusion contained in section 216(1) (provisions not applicable to lower-paid employment).
3
For the purposes of this section two employments are “related” if—
a
both are with the same employer, or
b
one is with a body or partnership (“A”) and the other is either—
i
with an individual, partnership or body that controls A (“B”), or
ii
with another partnership or body also controlled by B.