Part 8Former employees: deductions for liabilities
Interpretation
559Liabilities related to the former employment
For the purposes of this Part each of the following kinds of liability is related to the former employment—
- 1.
Liability imposed upon the former employee because he did an act, or failed to do an act—
- (a)
in his capacity as holder of the former employment, or
- (b)
in any other capacity in which he acted in the performance of the duties of the former employment.
- (a)
- 2.
Liability imposed upon the former employee in connection with any proceedings relating to, or arising from, a claim that he is subject to a liability because he did an act, or failed to do an act—
- (a)
in his capacity as holder of the former employment, or
- (b)
in any other capacity in which he acted in the performance of the duties of the former employment.
- (a)