Part 8

Former employees: deductions for liabilities

Interpretation

Application of this Part to office-holders
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1
The provisions of this Part are expressed to apply to former employees but they apply equally to former office-holders.
2
In those provisions as they apply to a former office-holder—
a
references to holding a former employment are to holding the office;
b
“former employment” means the office held;
c
“former employer” means the person under whom the person held the office.
3
In this Part “office” includes in particular any position which has an existence independent of the person who holds it and may be filled by successive holders.