# Income Tax (Earnings and Pensions) Act 2003, 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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/4 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.