Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 628: Interpretation
2483.This section cross-refers to various definitions in ICTA. It derives from the interpretations given in Chapter 1 of Part 14 of ICTA.
2484.Subsection (1) clarifies the meaning of “employee”. It gives the meaning of “exempt approved scheme” and “relevant statutory scheme” by cross-reference.
2485.“Exempt approved scheme” is defined in section 592(1) of ICTA as follows:
This section has effect as respects -
and any scheme which is for the time being within paragraph (a) or (b) above is in this Chapter referred to as an ‘exempt approved scheme’.
2486.“Relevant statutory scheme” is defined in section 611A(1) of ICTA as follows:
In this Chapter any reference to a relevant statutory scheme is to -
2487.Subsection (2) derives from the definition of “director” in section 612(1) of ICTA.
2488.Subsection (3) derives from section 599A(10) of ICTA and the definition of employee in section 612(1) of ICTA.
2489.Subsection (4) applies the definition of “office” in section 5(3) in Part 2 (Employment Income: charge to tax).