Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 564: Application of this Part to office-holders
2255.The provisions in this Part are written in terms of the “former employee”. This section extends the provisions so that they apply equally to former office-holders. It echoes the provisions in section 5 of this Act. The section derives from part of section 92(4) and (9) of FA 1995. See Note 1 in Annex 2.