Section 47 — Income Tax (Earnings and Pensions) Act 2003: Interpretation of this Chapter

Interpretation of this Chapter 47 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 In this Chapter “ excluded services ” means—

a services as an actor, singer, musician or other entertainer or as a fashion, photographic or artist’s model, or b services provided wholly—

i in the worker’s own home, or ii at other premises which are neither controlled or managed by the client nor prescribed by the nature of the services.

3 For the purposes of this Chapter “remuneration”—

a does not include anything that would not have constituted employment income of the worker if it had been receivable in connection with an employment apart from this Chapter, but b subject to paragraph (a), includes every form of payment, gratuity, profit and benefit.