Part 8Former employees: deductions for liabilities

Interpretation

562Meaning of “former employee” and “employment”

(1)

In this Part “former employee” means an individual who has ceased to hold an employment.

(2)

In this Part “employment” includes in particular—

(a)

any employment under a contract of service,

(b)

any employment under a contract of apprenticeship, and

(c)

any employment in the service of the Crown.

“Employee” and “employer” have corresponding meanings.