{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-12A/paragraph-7",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-12A/paragraph-7.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/12A/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) An employee is treated as having a permanent workplace consisting of an area if the following conditions are met.\n(2) The conditions are that—\n(a) the duties of the employment are defined by reference to an area (whether or not they also require attendance at places outside the area),\n(b) in the performance of the duties of the employment the employee attends different places within the area,\n(c) none of the places he attends in the performance of the duties of the employment is a permanent workplace, and\n(d) applying paragraphs 4 and 5 to the area as if it were a place, the area meets the conditions for being a permanent workplace.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 12A paras. 1(2), 2-7 applied (with effect in accordance with reg. 1(2) of the 2001 affecting S.I.) by The Social Security (Contributions) Regulations 1979 (S.I. 1979/591), Sch. 1ZC Pt. 8 para. 3 (as inserted by The Social Security (Contributions) (Amendment No. 3) Regulations 2001 (S.I. 2001/596), Sch. 2)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 12A paras. 1(2), 2-7 applied (6.4.2001 in accordance with reg. 1(1) of the affecting S.I.) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 3 Pt. 8 para. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/12A/paragraph/7",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}