Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 563: Other interpretation
2253.This section contains definitions of some terms used throughout this Part. It derives from section 92(4) (part) and (9) of FA 1995.
2254.In particular this section has an extended definition of “former employer”. See Note 1 in Annex 2.