4“Employment” for the purposes of the employment income PartsU.K.
This section has no associated Explanatory Notes
(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.