Point in time view as at 17/12/2014.
Income Tax (Earnings and Pensions) Act 2003, Section 564 is up to date with all changes known to be in force on or before 09 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 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.
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