Section 5 — Income Tax (Earnings and Pensions) Act 2003: Application to offices and office-holders

Application to offices and office-holders 5 1 The provisions of the employment income Parts that are expressed to apply to employments apply equally to offices, unless otherwise indicated.

2 In those provisions as they apply to an office—

a references to being employed are to being the holder of the office;

b “ employee ” means the office-holder;

c “ employer ” means the person under whom the office-holder holds office.

3 In the employment income Parts “ office ” includes in particular any position which has an existence independent of the person who holds it and may be filled by successive holders.