Part 2Employment income: charge to tax
Chapter 7Application of provisions to agency workers
Supplementary
47Interpretation of this Chapter
F1(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)
In this Chapter “excluded services” means—
(a)
services as an actor, singer, musician or other entertainer or as a fashion, photographic or artist’s model, or
(b)
services provided wholly—
(i)
in the worker’s own home, or
(ii)
at other premises which are neither controlled or managed by the client nor prescribed by the nature of the services.
(3)
For the purposes of this Chapter “remuneration”—
(a)
does not include anything that would not have constituted employment income of the worker if it had been receivable in connection with an employment apart from this Chapter, but
(b)
subject to paragraph (a), includes every form of payment, gratuity, profit and benefit.