5SA communication made by an individual who is not making it in return for payment.
Commencement Information
I1Sch. para. 5 in force at 12.3.2018 by S.S.I. 2018/73, reg. 2
6SFor the purposes of paragraph 5—
(a)a communication made by an individual as an employee or in another capacity mentioned in section 1(1)(b) is made in return for payment if the individual receives payment in that capacity regardless of whether the payment relates to making communications,
(b)“payment”—
(i)means payment of any kind, whether made directly or indirectly for making the communication,
(ii)includes entitlement to a share of partnership profits,
(iii)does not include reimbursement for travel, subsistence or other reasonable expenses related to making the communication.
Commencement Information
I2Sch. para. 6 in force at 12.3.2018 by S.S.I. 2018/73, reg. 2