Income Tax (Earnings and Pensions) Act 2003

564Application of this Part to office-holdersU.K.

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(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.