Section 4 “Employment” for the purposes of the employment income Parts

(1)

In the employment income Parts “employment” includes in particular—

(a)

any employment under a contract of service,

(b)

any employment under a contract of apprenticeship, and

(c)

any employment in the service of the Crown.

(2)

In those Parts “employed”, “employee” and “employer” have corresponding meanings.

Notes on Part 2

C1: 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)
C2: 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))