ESM2610 - Statute Law
SSCBA 1992, subsections 2(1)(a) and 122(1)
Section 19(1) 1 ICTA 1988/Part 2 ITEPA 2003
For NICs purposes, a person who is gainfully employed in Great Britain either under a contract of service or in an office with emoluments chargeable to income tax under Schedule E/general earnings is an employed earner for contribution purposes. The term 바카라 사이트榗ontract of service바카라 사이트� includes contract of apprenticeship.
For income tax purposes, tax is chargeable under S.19(1)1 ICTA1988 on any emoluments from an employment up to and including 5 April 2003. An apprenticeship falls within the term 바카라 사이트榚mployment바카라 사이트�. The reason for this is that, although, in a contract of apprenticeship, the primary purpose is the teaching and learning of a trade or profession, there is still a secondary purpose 바카라 사이트� service for the master.
From 6 April 2003, employment income is chargeable under Part 2 of ITEPA 2003 and under S.4(1)(b) 바카라 사이트渆mployment바카라 사이트� includes any employment under a contract of apprenticeship.
A contract of employment is specifically defined in much of the employment rights legislation as meaning a contract of service or apprenticeship.