Version Superseded: 20/07/2011
Point in time view as at 01/09/2003. This version of this provision has been superseded.
Income Tax (Earnings and Pensions) Act 2003, Section 712 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)In this Part—
“employee” means a person who holds or has held employment with another person;
“employer” means—
in relation to an employee, a person with whom the employee holds or has held an employment, and
in relation to any PAYE income of an employee, the person who is the employer of the employee in relation to the employment in respect of which the income is or was provided or, as the case may be, by reference to which it falls to be regarded as PAYE income. The above definitions are subject to sections 688 and 710(2)(b).
(2)Sections 4 and 5 apply for the purposes of this Part as they apply for the purposes of the employment income Parts.
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