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Income Tax (Earnings and Pensions) Act 2003

Section 712: Interpretation of this Part

2895.This section provides definitions and interpretation. It derives from section 203L(1) of ICTA.

2896.Subsection (1) provides various definitions for the purposes of this Part. The definitions of “employee” and “employer” are different from those used elsewhere in this Act in order to relate a notional payment to a particular employment with a particular employer or former employer.

2897.Subsection (2) applies sections 4 and 5 to this Part so that “employment” has the same meaning as in the employment income Parts of this Act (see Note 1 in Annex 2); and that references to employees include office-holders and so on.

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