Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 562: Meaning of “former employee” and “employment”
2252.This section defines what is meant by a “former employee”, giving some non-exhaustive examples of the sort of posts covered. It is based on and developed from the definition of “employment” in section 4 of this Act. It is sufficiently wide in scope to include what are commonly described as “shadow directors”, as defined in the full out words of section 67(1) of this Act. See Note 1 in Annex 2.