Part 2Employment income: charge to tax

Chapter 1Introduction

4“Employment” for the purposes of the employment income Parts

1

In the employment income Parts “employment” includes in particular—

a

any employment under a contract of service,

b

any employment under a contract of apprenticeship, and

c

any employment in the service of the Crown.

2

In those Parts “employed”, “employee” and “employer” have corresponding meanings.