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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. Application of this Part to office-holders

Section 564 | Application of this Part to office-holders

From legislation.gov.uk

(1)The provisions of this Part are expressed to apply to former employees but they apply equally to former office-holders.

(2)In those provisions as they apply to a former office-holder—

(a)references to holding a former employment are to holding the office;

(b)“former employment” means the office held;

(c)“former employer” means the person under whom the person held the office.

(3)In this Part “office” includes in particular any position which has an existence independent of the person who holds it and may be filled by successive holders.

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