163 Interpretation of Part XI and supplementary provisions

163  Interpretation of Part XI and supplementary provisions

(1)     In this Part of this Act—

“contract of service” (except in paragraph (a) of the definition below of “employee”) includes any arrangement providing for the terms of appointment of an employee;

“employee” means a person who is—

(a)     gainfully employed in Great Britain either under a contract of service or in an office (including elective office) with [earnings (within the meaning of Parts 1 to 5 above)]; . . .

(b)     . . .

but subject to regulations, which may provide for cases where any such person is not to be treated as an employee for the purposes of this Part of this Act and for cases where any person who would not otherwise be an employee for those purposes is to be treated as an employee for those purposes;

[“employer”, in relation to an employee and a contract of service of his, means a person who—

(a)     under section 6 above is liable to pay secondary Class 1 contributions in relation to any earnings of the

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