Point in time view as at 02/12/2019.
Income Tax (Earnings and Pensions) Act 2003, Section 563 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.
In this Part each of the following expressions, when used in relation to a former employee, has the meaning given—
“former employment” means the employment which the former employee has ceased to hold;
“former employer” means—
the person under whom the former employee held the former employment,
a person for the time being carrying on the whole or any part of the business or other undertaking for the purposes of which the former employee held the former employment,
a person who is for the time being subject to any of the liabilities with respect to that business or other undertaking of the person mentioned in paragraph (a), and
a person who is connected with a person falling within paragraph (a), (b) or (c);
“post-employment earnings” means so much of any amount received after the former employee has ceased to hold the former employment as constitutes general earnings for the purposes of the employment income Parts;
“relevant retirement benefit” means a benefit—
[F1which is received by the former employee under an employer-financed retirement benefits scheme, and
which, under Chapter 2 of Part 6, counts as employment income of the former employee.]
Textual Amendments
F1Words in s. 563 substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 64 (with Sch. 36)
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
