Related Commentary  Related HMRC Manuals

2(1)  In this Part of this Act and Parts II to V below–

(a)employed earner”  means a person who is gainfully employed in Great Britain either under a contract of service, or in an office (including elective office) with earnings; and

(b)self-employed earner”  means a person who is gainfully employed in Great Britain otherwise than in employed earner’s employment (whether or not he is also employed in such employment).

2(2)  Regulations may provide–

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