VadeLab
StatuteIncome Tax (Earnings and Pensions) Act 2003

Section 562 — Income Tax (Earnings and Pensions) Act 2003: Meaning of “former employee” and “employment”

Text of the provision Official document

Meaning of “former employee” and “employment” 562 1 In this Part “ former employee ” means an individual who has ceased to hold an employment.

2 In this Part “ employment ” includes in particular—

a any employment under a contract of service, b any employment under a contract of apprenticeship, and c any employment in the service of the Crown. “Employee” and “employer” have corresponding meanings.

Official source: legislation.gov.uk

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

Search case law on this topic

See judgments from UK courts and tribunals with a plain-English summary and legal holding.

Explore case law →

Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.