Income Tax (Earnings and Pensions) Act 2003

562Meaning of “former employee” and “employment”U.K.

This adran has no associated Nodiadau Esboniadol

(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.