Income Tax (Earnings and Pensions) Act 2003 section 588

Meaning of "employee", "former civil partner" and "ex-spouse"

Section 588 clarifies the meaning of key terms — "employee", "former civil partner" and "ex-spouse" — as used in the pensions provisions of the Act.

• For the purposes of the pensions provisions, "employee" includes a director of a company, ensuring that directors are covered by the same rules as other employees.
• The term "ex-spouse" refers to a person who was previously married to the individual in question, where that marriage has been dissolved or annulled.
• The term "former civil partner" refers to a person who was previously in a civil partnership with the individual, where that civil partnership has been dissolved or annulled.
• These definitions ensure consistent interpretation across the pensions-related sections of the Act.