Income Tax (Earnings and Pensions) Act 2003 section 564

Application of this Part to office-holders

Section 564 extends the provisions of this Part, which are written in terms of former employees, so that they apply equally to former office-holders.

• All provisions in this Part that refer to former employees apply equally to former office-holders
• References to holding a former employment become references to holding the office in question
• The terms "former employment" and "former employer" are redefined to refer to the office held and the person under whom the office was held, respectively
• An "office" is any position with an existence independent of the person who holds it and capable of being filled by successive holders