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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Interpretation

  • Section 558 Meaning of “deductible payment”
  • Section 559 Liabilities related to the former employment
  • Section 560 Meaning of “qualifying insurance contract”
  • Section 561 Connected contracts
  • Section 562 Meaning of “former employee” and “employment”
  • Section 563 Other interpretation
  • Section 564 Application of this Part to office-holders
  1. Interpretation
  2. Liabilities related to the former employment

Section 559 | Liabilities related to the former employment

From legislation.gov.uk

For the purposes of this Part each of the following kinds of liability is related to the former employment— A. Liability imposed upon the former employee because he did an act, or failed to do an act—

(a)in his capacity as holder of the former employment, or

(b)in any other capacity in which he acted in the performance of the duties of the former employment.

(a)in his capacity as holder of the former employment, or

(b)in any other capacity in which he acted in the performance of the duties of the former employment.

B. Liability imposed upon the former employee in connection with any proceedings relating to, or arising from, a claim that he is subject to a liability because he did an act, or failed to do an act—

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