442. Requirements relating to work.

For the purposes of the statutory residence test1, an individual ('P') is considered to be 'working' (or doing 'work') at any time when P is doing something in the performance of duties of an employment2 held by P, or in the course of a trade3 carried on by P (alone or in partnership)4. In deciding whether something is being done in the performance of duties of an employment, regard must be had to whether, if value were received by P for doing the thing, it would fall within the statutory definition5 of employment income6. In deciding whether something is