Part 2Employment income: charge to tax
Chapter 1Introduction
5Application to offices and office-holders
1
The provisions of the employment income Parts that are expressed to apply to employments apply equally to offices, unless otherwise indicated.
2
In those provisions as they apply to an office—
a
references to being employed are to being the holder of the office;
b
“employee” means the office-holder;
c
“employer” means the person under whom the office-holder holds office.
3
In the employment income Parts “office” includes in particular any position which has an existence independent of the person who holds it and may be filled by successive holders.