Section 563 — Income Tax (Earnings and Pensions) Act 2003: Other interpretation

Other interpretation 563 In this Part each of the following expressions, when used in relation to a former employee, has the meaning given— “ former employment ” means the employment which the former employee has ceased to hold; “ former employer ” means— the person under whom the former employee held the former employment, a person for the time being carrying on the whole or any part of the business or other undertaking for the purposes of which the former employee held the former employment, a person who is for the time being subject to any of the liabilities with respect to that business or other undertaking of the person mentioned in paragraph (a), and a person who is connected with a person falling within paragraph (a), (b) or (c); “ post-employment earnings ” means so much of any amount received after the former employee has ceased to hold the former employment as constitutes general earnings for the purposes of the employment income Parts; “ relevant retirement benefit ” means a benefit— which is received by the former employee under an employer-financed retirement benefits scheme, and which, under Chapter 2 of Part 6, counts as employment income of the former employee.