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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- Part 2
- Chapter 7
- Supplementary
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Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Supplementary is up to date with all changes known to be in force on or before 26 February 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.
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Changes and effects yet to be applied to Part 2 Chapter 7 Crossheading Supplementary:
SupplementaryU.K.
47Interpretation of this ChapterU.K.
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)In this Chapter “excluded services” means—
(a)services as an actor, singer, musician or other entertainer or as a fashion, photographic or artist’s model, or
(b)services provided wholly—
(i)in the worker’s own home, or
(ii)at other premises which are neither controlled or managed by the client nor prescribed by the nature of the services.
(3)For the purposes of this Chapter “remuneration”—
(a)does not include anything that would not have constituted employment income of the worker if it had been receivable in connection with an employment apart from this Chapter, but
(b)subject to paragraph (a), includes every form of payment, gratuity, profit and benefit.
Textual Amendments
F1S. 47(1) omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), s. 16(6)(11)
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