7.—(1) An “employee” is any of the following—
(a)a person in employment under a contract of service F1...;
(b)a person who is the holder of an office (including an elected office);
(c)a person in an engagement to which a relevant Chapter applies;
(d)a person who expects, in relation to a declaration, to be a person mentioned in any of paragraphs (a) to (c) within [F2the applicable period.]
(2) In this regulation—
[F3“applicable period” means, in relation to a person (“P”) who expects to become a person mentioned in any of paragraph (1)(a) to (c) on a date in the period specified in the first column of the table, the period specified in the corresponding second column of the table.
| P expects to become a person mentioned in any of paragraph (1)(a) to (c) in the period— | Applicable period— |
|---|---|
(i)beginning with 1st February and ending with the next 30th April | begins with 1st January immediately preceding the start of the period specified in the first column and ends with the next 30th April |
(ii)beginning with 1st May and ending with the next 30th September | begins with 1st April immediately preceding the start of the period specified in the first column and ends with the next 30th September |
(iii)beginning with 1st October and ending with the next 31st January | begins with 1st September immediately preceding the start of period specified in the first column and ends with the next 31st January;] |
“office” has the meaning given in section 5(3) of the Income Tax (Earnings and Pensions) Act 2003(1);
“relevant Chapter” means any of Chapters 7 to 10 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003(2) (which relate to agency workers and workers’ services provided through intermediaries or managed service companies).
Textual Amendments
F1Words in reg. 7(1)(a) omitted (12.5.2024) by virtue of The Childcare (Free of Charge for Working Parents) (England) (Amendment) (No. 2) Regulations 2024 (S.I. 2024/527), regs. 1(b), 2(2)(a)(i)
F2Words in reg. 7(1)(d) substituted (12.5.2024) by The Childcare (Free of Charge for Working Parents) (England) (Amendment) (No. 2) Regulations 2024 (S.I. 2024/527), regs. 1(b), 2(2)(a)(ii)
F3Words in reg. 7(2) inserted (12.5.2024) by The Childcare (Free of Charge for Working Parents) (England) (Amendment) (No. 2) Regulations 2024 (S.I. 2024/527), regs. 1(b), 2(2)(b)(i)
Commencement Information
I1Reg. 7 in force at 1.12.2022, see reg. 1(b)
Chapter 7 of Part 2 was amended by section 16 of the Finance Act 2014 (c. 26); Chapter 8 of Part 2 was amended by section 136 of, and Part 3(1) of Schedule 43 to, the Finance Act 2003 (c. 14), paragraph 17 of Schedule 12, paragraph 56 of Schedule 35, and Part 3 of Schedule 42, to the Finance Act 2004 (c. 12), paragraph 586 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5), paragraphs 102(1), 103(1)(a) and 105 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), paragraph 429 of Schedule 1 to the Income Tax Act 2007 (c. 3), paragraph 3 of Schedule 3 to the Finance Act 2007 (c. 11), paragraph 549 of Schedule 1 to the Corporation Tax Act 2009 (c. 4), paragraphs 380 to 383 of Schedule 1 to the Corporation Tax Act 2010 (c. 4), section 22(1) of, and paragraph 30 of Schedule 46 to, the Finance Act 2013 (c. 29), paragraph 5 of Schedule 17 to the Finance Act 2014, paragraph 61(2) of Schedule 1 to the Finance Act 2016 (c. 24), paragraphs 2 to 5 and 11 of Schedule 1 to the Finance Act 2017 (c. 10), Part 1 of Schedule 1 to the Finance Act 2020 (c. 14), S.I. 2005/3229 and S.I. 2019/1458; Chapter 9 of Part 2 was inserted by paragraph 4 of Schedule 3 to the Finance Act 2007 and amended by paragraph 31 of Schedule 46 to the Finance Act 2013, paragraph 61(2) of Schedule 1 to the Finance Act 2016, paragraphs 6 and 8 of Schedule 1 to the Finance Act 2017, paragraph 18 of Schedule 1 to the Finance Act 2020 and S.I. 2019/1458; Chapter 10 of Part 2 was inserted by paragraph 9 of Schedule 1 to the Finance Act 2017 and amended by Part 2 of Schedule 1 to the Finance Act 2020 and section 21 of the Finance Act 2021 (c. 26).
