Statute
Section 774 — Income Tax Act 2007: Meaning of “occupation”
Text of the provision Official document
Meaning of “occupation” 774 In this Chapter references to an occupation, in relation to an individual, are references to any activities of a kind undertaken in a profession or vocation, regardless of whether the individual—
a is carrying on a profession or vocation on the individual's own account, or b is an employee or office-holder.
Official source: legislation.gov.uk
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