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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. Meaning of “former employee” and “employment”

Section 562 | Meaning of “former employee” and “employment”

From legislation.gov.uk

(1)In this Part “former employee” means an individual who has ceased to hold an employment.

(2)In this Part “employment” includes in particular—

(a)any employment under a contract of service,

(b)any employment under a contract of apprenticeship, and

(c)any employment in the service of the Crown.“Employee” and “employer” have corresponding meanings.

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