Income Tax (Earnings and Pensions) Act 2003

4Employment” for the purposes of the employment income PartsU.K.

This section has no associated Explanatory Notes

(1)In the employment income Parts “employment” includes in particular—

(a)any employment under a contract of service,

(b)any employment under a contract of apprenticeship, and

(c)any employment in the service of the Crown.

(2)In those Parts “employed”, “employee” and “employer” have corresponding meanings.