»Ê¹ÚÌåÓýapp

Section 712 ITEPA 2003

For the purposes of Part 11 ITEPA 2003, employee means a person who holds or has held employment with another person.

»Ê¹ÚÌåÓýappre are special rules for agency workers (see EIM11815).
Sections 4 and 5 ITEPA 2003 ————————�

Sections 4 and 5 ITEPA 2003 apply for the purposes of Part 11 ITEPA 2003 as they apply for the purposes of the employment income parts. »Ê¹ÚÌåÓýapp meaning of employee must be construed accordingly. »Ê¹ÚÌåÓýapprefore reference to an employment includes an office and a directorship. Similarly, reference to an employee includes an office-holder and a director.