Section 27X(3)

Where an employer-received tip or a worker-received tip is neither paid at, nor otherwise attributable to, a place of business of the employer, this Part applies as if— the tip were attributable to a place of business of the employer, and all workers of the employer were at that place of business (whether or not those workers were also at any other place of business of the employer).

← 2 · All articles · 4 →

Source: legislation.gov.uk · retrieved 2026-09-04