Section 290G — Income Tax (Earnings and Pensions) Act 2003: Related employments

Related employments 290G 1 This section applies if a person is employed in two or more related employments.

2 None of the employments is to be regarded as lower-paid employment as a minister of religion in relation to a tax year if—

a the total of the earnings rates for the employments for the year (calculated in each case under section 290E) is £8,500 or more, or b any of them is an employment falling outside the exclusion contained in section 290C(2) (provisions of benefits code not applicable to lower-paid ministers of religion).

3 For the purposes of this section two employments are “related” if—

a both are with the same employer, or b one is with a body or partnership (“A”) and the other is either—

i with an individual, partnership or body that controls A (“B”), or ii with another partnership or body also controlled by B.

4 Section 69 (extended meaning of “control”) applies for the purposes of this section as it applies for the purposes of the benefits code.