Statute
Section 4 — Income Tax (Earnings and Pensions) Act 2003: “ Employment ” for the purposes of the employment income Parts
Text of the provision Official document
“ 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.
Official source: legislation.gov.uk
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