Section 7 — Income Tax (Earnings and Pensions) Act 2003: Meaning of “employment income”, “general earnings” and “specific employment income”

Meaning of “employment income”, “general earnings” and “specific employment income” 7 1 This section gives the meaning for the purposes of the Tax Acts of “employment income”, “general earnings” and “specific employment income”. 2 “ Employment income ” means—

a earnings within Chapter 1 of Part 3, b any amount treated as earnings (see subsection (5)), or c any amount which counts as employment income (see subsection (6)). 3 “ General earnings ” means—

a earnings within Chapter 1 of Part 3, or b any amount treated as earnings (see subsection (5)), excluding in each case any exempt income. 4 “ Specific employment income ” means any amount which counts as employment income (see subsection (6)), excluding any exempt income.

5 Subsection (2)(b) or (3)(b) refers to any amount treated as earnings under—

a Chapters 7 to 11 of this Part (agency workers, workers under arrangements made by intermediaries, ... workers providing services through managed service companies and purported umbrella companies ),

b Chapters 2 to 10 of Part 3 (the benefits code),

c Chapter 12 of Part 3 (payments treated as earnings),

ca section 402B (termination payments, and other benefits, that cannot benefit from section 403 threshold), or d section 262 of CAA 2001 (balancing charges to be given effect by treating them as earnings).

6 Subsection (2)(c) or (4) refers to any amount which counts as employment income by virtue of—

a Part 6 (income which is not earnings or share-related),

b Part 7 (income and exemptions relating to securities and securities options) ba Part 7A (employment income provided through third parties), or c any other enactment.