C2C1Part 2Employment income: charge to tax
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))
Chapter 7Application of provisions to agency workers
Supplementary
47Interpretation of this Chapter
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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.
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)