Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 421: Application of Part 7 to office-holders
1831.The general rule is that the provisions of the employment income Parts apply equally to offices, unless the contrary is stated (see section 5(1)). But, with one exception, the legislation rewritten in this Part does not apply to office-holders. This section deals with these propositions for the whole of this Part of this Act.