Part 8Former employees: deductions for liabilities

Interpretation

562Meaning of “former employee” and “employment”

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.