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Income Tax (Earnings and Pensions) Act 2003

Section 5: Application to offices and office-holders

38.This section sets out that the employment income Parts apply to offices and office-holders in the same way as they apply to employments and employees.

39.Subsection (3) provides a non-exhaustive definition of the term “office”. It is based on guidelines derived from case law. This change in approach is explained in detail in Note 1 in Annex 2.

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