Part 8

Former employees: deductions for liabilities

Interpretation

Meaning of “former employee” and “employment”
562
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.