Income Tax Act 2007 (c. 3)

Part 13 U.K. Tax avoidance

Chapter 4 U.K. Sales of occupation income

Introduction U.K.

774 Meaning of “occupation” U.K.

In this Chapter references to an occupation, in relation to an individual, are references to any activities of a kind undertaken in a profession or vocation, regardless of whether the individual—

(a) is carrying on a profession or vocation on the individual's own account, or

(b) is an employee or office-holder.