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.