C2C1Part 2Employment income: charge to tax
Annotations:
Modifications etc. (not altering text)
C1
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))
Chapter 1Introduction
5Application to offices and office-holders
1
The provisions of the employment income Parts that are expressed to apply to employments apply equally to offices, unless otherwise indicated.
2
In those provisions as they apply to an office—
a
references to being employed are to being the holder of the office;
b
“employee” means the office-holder;
c
“employer” means the person under whom the office-holder holds office.
3
In the employment income Parts “office” includes in particular any position which has an existence independent of the person who holds it and may be filled by successive holders.
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)