36.This section is new. It casts some light on what is meant by “employment”. It is not an attempt to delineate the boundary between employment and self-employment. That boundary depends on fact and the degree to which a number of indicators exist. This section is simply intended to confirm that employments that are clearly nowhere near that boundary are squarely within this Act, by providing a non-exhaustive definition.
37.This change of approach is explained in detail in Note 1 in Annex 2.
Commentary on Sections Glossary Part 2: Employment income: charge to tax Section 4: “Employment” for the purposes of the employment income Parts