Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 588: Meaning of “employee” and “ex-spouse”
2360.This section clarifies the meaning of “employee” and defines the meaning of “ex-spouse”.
2361.Subsection (1) derives from the definition of “employee” in section 612(1) of ICTA and the definition of “ex-spouse” in section 659D of ICTA.
2362.Subsection (2) derives from the definition of “director” in section 612(1) of ICTA.