Part 2

Employment income: charge to tax
Chapter 1

Introduction

“Employment” for the purposes of the employment income Parts
4
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.
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)