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Contents

Legislation
Income Tax Act 2007

Crossheading Introduction

  • Section 773 Overview of Chapter
  • Section 774 Meaning of “occupation”
  • Section 775 Priority of other tax provisions
  1. Introduction
  2. Meaning of “occupation”

Section 774 | Meaning of “occupation”

From legislation.gov.uk

In this Chapter references to an occupation, in relation to an individual, are references to any activities of a kind undertaken in a profession or vocation, regardless of whether the individual—

(a)is carrying on a profession or vocation on the individual's own account, or

(b)is an employee or office-holder.

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