Income Tax (Earnings and Pensions) Act 2003

421Application of Part 7 to office-holders

This section has no associated Explanatory Notes

(1)As indicated in section 417, this Part contains provisions relating to directors as well as employees.

(2)But section 5(1) (application of employment income Parts to office-holders generally) does not apply to any of the provisions of this Part.

(3)This is subject to section 549(5) (application of Chapter 11 of this Part).