Treatment of related employmentsU.K.
220Related employmentsU.K.
(1)This section applies if a person is employed in two or more related employments.
(2)None of the employments is to be regarded as lower-paid employment in relation to a tax year if—
(a)the total of the earnings rates for the employments for the year (calculated in each case under section 218) is £8,500 or more, or
(b)any of them is an employment falling outside the exclusion contained in section 216(1) (provisions not applicable to lower-paid employment).
(3)For the purposes of this section two employments are “” if—
(a)both are with the same employer, or
(b)one is with a body or partnership (“A”) and the other is either—
(i)with an individual, partnership or body that controls A (“B”), or
(ii)with another partnership or body also controlled by B.