# Income Tax Act 2007, Section 774: Meaning of “occupation”


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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/774 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-774
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.