Section 66 — Income Tax (Earnings and Pensions) Act 2003: Meaning of “employment” and related expressions

Meaning of “employment” and related expressions 66 1 In the benefits code—

a “ employment ” means a taxable employment under Part 2, and b “employed”, “employee” and “employer” have corresponding meanings.

2 Where a Chapter of the benefits code applies in relation to an employee—

a references in that Chapter to “the employment” are to the employment of that employee, and b references in that Chapter to “the employer” are to the employer in respect of that employment.

3 For the purposes of the benefits code an employment is a “taxable employment under Part 2” in a tax year if the earnings from the employment for that year are (or would be if there were any) general earnings to which the charging provisions of Chapter 4 or 5 of Part 2 apply.

4 In subsection (3)—

a the reference to an employment includes employment as a director of a company, and b “ earnings ” means earnings as defined in Chapter 1 of this Part.

5 In the benefits code “ lower-paid employment as a minister of religion ” has the same meaning as in Part 4 (see section 290D).