559Liabilities related to the former employmentU.K.
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For the purposes of this Part each of the following kinds of liability is related to the former employment— A. Liability imposed upon the former employee because he did an act, or failed to do an act—
(a)in his capacity as holder of the former employment, or
(b)in any other capacity in which he acted in the performance of the duties of the former employment.
B. Liability imposed upon the former employee in connection with any proceedings relating to, or arising from, a claim that he is subject to a liability because he did an act, or failed to do an act—
(a)in his capacity as holder of the former employment, or
(b)in any other capacity in which he acted in the performance of the duties of the former employment.