C1Part 2Employment income: charge to tax

Annotations:
Modifications etc. (not altering text)
C1

Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)

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.