Section 1002 — Corporation Tax Act 2009: “Employment”

“Employment” 1002 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.

5 See also sections 1007A(2), 1015B(2), 1025B(2) and 1030B(2) (deemed employment for the purposes of Chapters 2, 3, 4 and 5 of certain employees of overseas companies who work for companies in the UK ).