Part 2Employment income: charge to tax

Chapter 1Introduction

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

(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.