http://www.legislation.gov.uk/ukpga/2003/1/section/220/2003-07-01
Income Tax (Earnings and Pensions) Act 2003
An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
text
text/xml
en
Statute Law Database
2024-06-06
Expert Participation
2003-07-01
Income Tax (Earnings and Pensions) Act 2003
s. 452(2)(aa)
Finance Act 2013
Sch. 23
para. 11
Sch. 23
para. 38
art. 2
Income Tax (Earnings and Pensions) Act 2003
s. 707A
Finance Act 2024
s. 36(4)
s. 36(5)
Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 11Taxable benefits: exclusion of lower-paid employments from parts of benefits code
Treatment of related employments
220Related employments
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 “related” 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.