Section 27X — Employment Rights Act 1996: Interpretation

Interpretation 27X 1 In this Part— “ customer ”, in relation to an employer, includes any person who is provided with services by the employer; “ place of business ”, in relation to an employer, includes any location where the activities of the employer’s business are carried out (whether on a permanent or temporary basis).

2 Where a qualifying tip, gratuity or service charge is—

a attributable to a place of business, but b paid at a different place of business, this Part applies to the qualifying tip, gratuity or service charge only in relation to the place of business to which it is attributable.

3 Where an employer-received tip or a worker-received tip is neither paid at, nor otherwise attributable to, a place of business of the employer, this Part applies as if—

a the tip were attributable to a place of business of the employer, and b all workers of the employer were at that place of business (whether or not those workers were also at any other place of business of the employer).

4 Where subsection (3) applies in relation to two or more employer-received tips or worker-received tips, all such tips are attributable (in accordance with that subsection) to the same place of business of the employer.

5 For the purposes of this Part an employer and a person are to be treated as associated if—

a one is a company of which the other (directly or indirectly) has control, or b both are companies of which a third person (directly or indirectly) has control, and “ associated person ” is to be construed accordingly.