Income Tax Act 2007

774Meaning of “occupation”U.K.
This adran has no associated Nodiadau Esboniadol

In this Chapter references to an occupation, in relation to an individual, are references to any activities of a kind undertaken in a profession or vocation, regardless of whether the individual—

(a)is carrying on a profession or vocation on the individual's own account, or

(b)is an employee or office-holder.