Section 564 — Income Tax (Earnings and Pensions) Act 2003: Application of this Part to office-holders

Application of this Part to office-holders 564 1 The provisions of this Part are expressed to apply to former employees but they apply equally to former office-holders.

2 In those provisions as they apply to a former office-holder—

a references to holding a former employment are to holding the office;

b “ former employment ” means the office held;

c “ former employer ” means the person under whom the person held the office.

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