Version Superseded: 26/03/2015
Point in time view as at 17/12/2014. This version of this provision has been superseded.
Income Tax (Earnings and Pensions) Act 2003, Section 220 is up to date with all changes known to be in force on or before 06 March 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.
(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.
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