Income Tax (Earnings and Pensions) Act 2003 section 66

Meaning of "employment" and related expressions

Section 66 defines the meaning of "employment" and related terms such as "employee" and "employer" for the purposes of the benefits code.

• Within the benefits code, "employment" means a taxable employment under Part 2, and terms like "employed", "employee" and "employer" take their meaning accordingly.
• References to "the employment" and "the employer" in any chapter of the benefits code relate to the specific employee's employment and the employer in respect of that employment.
• An employment is a taxable employment in a tax year if the earnings from it are, or would be if there were any, general earnings subject to the charging provisions of Chapter 4 or 5 of Part 2, and this includes directorships.
• The term "lower-paid employment as a minister of religion" carries the same meaning as defined in Part 4 under section 290D.