{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-4",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-4.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/4",
  "kind": "section",
  "number": "4",
  "heading": "“Employment” for the purposes of the employment income Parts",
  "text": "(1) In the employment income Parts “employment” includes in particular—\n(a) any employment under a contract of service,\n(b) any employment under a contract of apprenticeship, and\n(c) any employment in the service of the Crown.\n(2) In those Parts “employed”, “employee” and “employer” have corresponding meanings.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/4",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}