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)