Corporation Tax Act 2009

1002“Employment”
This section has no associated Explanatory Notes

(1)This section explains how references in this Part to employment (and related expressions) are to be read.

(2)“Employment” includes a former or prospective employment.

(3)References to employment by a company include references to holding an office with that company.

(4)Members of a company whose affairs are managed by its members are treated as holding an office with the company.