Point in time view as at 17/12/2014.
Income Tax (Earnings and Pensions) Act 2003, Section 5 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(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.
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