Commentary on Sections Glossary Part 2: Employment income: charge to tax Section 5: Application to offices and office-holders
38.This section sets out that the employment income Parts apply to offices and office-holders in the same way as they apply to employments and employees.
39.Subsection (3) provides a non-exhaustive definition of the term “office”. It is based on guidelines derived from case law. This change in approach is explained in detail in Note 1 in Annex 2.