Paragraph 40

In Chapter 1 (introduction), in section 1002 (“employment”), after subsection (4) insert—

“(5)

See also sections 1007A(2), 1015B(2), 1025B(2) and 1030B(2) (deemed employment for the purposes of Chapters 2, 3, 4 and 5 of certain employees of overseas companies who work for companies in the UK).”